<html> <head> <title>Rule 64:47:01:16 Interest accrued.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:01:16"> <META NAME="Description" Content="Administrative Rules 64:47:01:16 Interest accrued."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:47:01:16.&nbsp;&nbsp;Interest accrued.</b> Any interest which has been accrued is to be included as income whether or not such interest has been drawn.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-16">10-45A-16.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-1">10-45A-1(4)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-5">10-45A-5.</A></p> </div> </body> </html>