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.
S.D. Codified Laws § 10-39-45.6
Delinquency
Source: SL 1984, ch 78, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.