Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-62 - Interest payable on extension of time for filing return.

Section 10-43-62 - Interest payable on extension of time for filing return.

10-43-62. Interest payable on extension of time for filing return. If the time for filing the return is extended at the request of the taxpayer, interest shall be added at the same rate as provided in § 10-59-6, from the time when the return was originally required to be filed to the time of payment.

Source: SL 1935, ch 205, § 26; SDC 1939, § 57.2901; SL 1982, ch 109, § 2.