Section 10-41-63 - Interest on tax--Category B rate.
10-41-63. Interest on tax--Category B rate. If the tax is paid within one year from the death of the decedent, no interest may be charged, and if not so paid, interest shall be charged thereon at the Category B rate as established in § 54-3-16 from the date of delinquency.
Source: SL 1915, ch 217, § 18; RC 1919, § 6854; SDC 1939, § 57.2504; SL 1941, ch 343; SL 1949, ch 417; SL 1983, ch 81, § 1; SL 1991, ch 95, § 2.