South Dakota Codified Laws 10-59-6.1. Interest assessed for failure to pay taxes when taxable transactions reported
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Any person required to file returns or reports under the chapters set out in § 10-59-1, who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the assessment of interest charges in accordance with the provisions contained under § 10-59-6.
Terms Used In South Dakota Codified Laws 10-59-6.1
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1989, ch 117, § 72.