South Dakota Statutes
§ 61-1-55 — Title inoperative if federal tax inoperative--Disposition of unobligated funds.
South Dakota § 61-1-55
This text of South Dakota § 61-1-55 (Title inoperative if federal tax inoperative--Disposition of unobligated funds.) 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 § 61-1-55 (2026).
Text
If the tax imposed by title nine of the federal Social Security Act or any other federal tax against which contributions under this title may be credited, shall become inoperative, the provisions of this title shall become inoperative. Any unobligated fund in the state unemployment compensation fund or returned by the United States Treasurer, because the federal Social Security Act is inoperative, shall be refunded to the contributors pro rata to their unexpended contributions.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1936 (SS), ch 3, § 20; SDC 1939, § 17.0845; SL 2008, ch 277, § 38; SDCL §
Nearby Sections
15
§ 61-1-1
Definition of terms.§ 61-1-10
Employment defined.§ 61-1-10.1
Transferred to §§§ 61-1-10.10
Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3
Transferred to §§ 61-1-10.4
Transferred to §§ 61-1-10.5
Transferred to §§ 61-1-10.6
Transferred to §§§ 61-1-14
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund.§ 61-1-16
Repealed by SL 1977, ch 420, § 38.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 61-1-55, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-1-55.