64:47:02:15Interest accrued.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any interest which has been accrued is to be included as income whether or not such interest has been drawn.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.