South Dakota Statutes

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

South Dakota·Title 61 REEMPLOYMENT ASSISTANCE·Ch. 61-4 EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS
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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South Dakota § 61-5-67 (Action in South Dakota for contributions to other states--Reciprocity.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

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