58-32-51. Interest on delinquent tax on independently procured coverages.
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/sd/title-58/chapter-58-32/58-32-51·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax imposed under § 58-32-50 , if delinquent, shall bear interest at the Category D rate of interest as established in § 54-3-16 , compounded annually.