South Dakota § 13-18-10 Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.

South Dakota Statutes

§ 13-18-10 — Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.

South Dakota § 13-18-10

Title 13EDUCATION

Ch. 13-17SCHOOL DISTRICT WARRANTS AND DISBURSEMENTS

This text of South Dakota § 13-18-10 (Checks for federal tax payments as preferred obligation--Special accounts for federal moneys.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 13-18-10 (2026).

Text

Checks issued for the payment of old age and survivor's insurance (social security) tax, and for internal revenue tax withheld from school district employees and other mandatory payroll deductions shall be paid as a preference obligation of the school district before registered warrants are called and paid. Federal moneys which are commingled with other school district moneys in any fund shall be identified by special accounts in order that these moneys are available for their intended purpose and are not subject to registered warrant status in such fund.

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Checks issued for the payment of old age and survivor's insurance (social security) tax, and for internal revenue tax withheld from school district employees and other mandatory payroll deductions shall be paid as a preference obligation of the school district before registered warrants are called and paid. Federal moneys which are commingled with other school district moneys in any fund shall be identified by special accounts in order that these moneys are available for their intended purpose and are not subject to registered warrant status in such fund.