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.
Interest on delinquent tax on independently procured coverages
SDCL § 58-32-51 — under SURPLUS LINE INSURANCE.
SDCL § 58-32-51