64:47:01:16.  Interest accrued. Any interest which has been accrued is to be included as income whether or not such interest has been drawn.

          Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority: SDCL 10-45A-16.

          Law Implemented: SDCL 10-45A-1(4), 10-45A-5.