4-3-14. Interest on delinquencies in county payments to state.
All remittances not received from counties within the time provided by this chapter shall bear interest at the Category A rate of interest as established in §54-3-16 from the first day of the month on which the remittance became due, and the interest shall be credited to the general fund.
Source: SL 1891, ch 113, §6; RPolC 1903, §325; RC 1919, §6939; SL 1921, ch 382, §6; SDC 1939, §55.2311; SL 1983, ch 28, §1; SL 1984, ch 30, §26; SL 1984, ch 319, §3.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 03 - Revenues And Receipts
Section 4-3-1 - Fees may be required in advance.
Section 4-3-2 - Salaried officers to pay fees into treasury.
Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.
Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.
Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure.
Section 4-3-14 - Interest on delinquencies in county payments to state.
Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes.
Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.
Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft.
Section 4-3-20 - Other violations as misdemeanors.
Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions.
Section 4-3-24 - Interest payments on revenue anticipation warrants.
Section 4-3-25 - Increase of public debt not authorized.