State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-43 > Statute-10-43-5410-43-54. 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).
