§ 10-39-45.6 Delinquency.

SD Codified L § 10-39-45.6 (2019) (N/A)
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10-39-45.6. Delinquency. If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists.

Source: SL 1984, ch 78, § 7.