State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-39 > Statute-10-39-45-610-39-45.6. 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.