Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-54 - Payments credited first to penalty and interest.

Section 10-43-54 - Payments credited first to penalty and interest.

10-43-54. Payments credited first to penalty and interest. All payments received must be credited first, to the penalty and interest accrued, and then to the tax due.

Source: SL 1935, ch 205, § 27, subdiv 5; SDC 1939, § 57.2803 (5).