64:47:02:15.  Interest accrued. 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.

          General Authority: SDCL 10-18A-15.

          Law Implemented: SDCL 10-18A-1(4).