South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-44-16
Penalty on unpaid taxes and installments--Refunds
Official textsdlegislature.gov
All taxes and installments not paid when due shall be paid together with a penalty assessment on the unpaid balance at the rate of one and one - half percent per month, or fraction thereof. The Division of Insurance may refund any penalty or interest paid in error. Upon written request by a receiver, the director of the Division of Insurance may extend the time for payment of the tax and may waive any penalty assessment.
Source: view the official text
In this chapter (12 sections)
- 10-44-1 · Definition of terms
- 10-44-2 · Tax levied on premiums and consideration for annuities--Time…
- 10-44-3 · Farm mutual insurers and fraternal benefit societies exempt…
- 10-44-4 · Tax credit for principal office or regional home office
- 10-44-5 · Functions of regional home office and principal office--Rules
- 10-44-6 · Proof of maintenance of principal office or regional home…
- 10-44-7 · Payment required for certificate permitting continuance in…
- 10-44-8 · Exemption of taxpayer from other taxes
- 10-44-9 · Additional tax levied on fire insurance premiums
- 10-44-10 · 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8
- 10-44-15 · Payment of fire insurance tax proceeds into firemen's…
- 10-44-16 · Penalty on unpaid taxes and installments--Refunds