South Dakota Statutes

§ 61-5-67 — Action in South Dakota for contributions to other states--Reciprocity.

South Dakota § 61-5-67
JurisdictionSouth Dakota
Title 61REEMPLOYMENT ASSISTANCE
Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

This text of South Dakota § 61-5-67 (Action in South Dakota for contributions to other states--Reciprocity.) 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 § 61-5-67 (2026).

Text

Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota by that state, whether the right is granted by a statutory authority, or as a matter of comity.

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Legislative History

SDC 1939, § 17.0825 (2) as added by SL 1951, ch 96; SDCL §

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Bluebook (online)
South Dakota § 61-5-67, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-5-67.