Section 10-41-63.1 - Application of interest rates to taxes of existing estates. - South Dakota Statutes

10-41-63.1. Application of interest rates to taxes of existing estates. The category B rate of interest applies only to estates of decedents whose death occurs after July 1, 1991, the interest rate of one and one-half percent per month or fraction thereof only applies to estates of decedents whose death occurs after July 1, 1983, and before July 1, 1991, all other delinquent inheritance tax payments will continue to accrue interest at the rate of six percent per annum.

Source: SL 1983, ch 81, § 2; SL 1991, ch 95, § 3.