South Dakota Laws > Title 58 > Chapter 32 > § 58-32-51 South Dakota Codified Laws 58-32-51. Interest on delinquent tax on independently procured coverages Current as of: 2023 | Check for updates | Other versions The tax imposed under § 58-32-50, if delinquent, shall bear interest at the Category D rate of interest as established in § 54-3-16, compounded annually. Source: SL 1966, ch 111, ch 11, § 22 (4); SL 1983, ch 28, § 67; SL 1984, ch 319, § 33. Previous sectionNext section Chapter 32 Contents