South Dakota § 61-6A-12 Notice of payment or report of delinquency--Contents.

South Dakota Statutes

§ 61-6A-12 — Notice of payment or report of delinquency--Contents.

South Dakota § 61-6A-12

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-6ATRIBAL UNEMPLOYMENT INSURANCE

This text of South Dakota § 61-6A-12 (Notice of payment or report of delinquency--Contents.) 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 § 61-6A-12 (2026).

Text

Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame:

(1)Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act;

(2)Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and (3) May cause the Indian tribe to be excepted from the definition of employer as provided in § 61-6A-1 , and services in the employ of the Indian tribe, as provided in § 61-6A-2 , to be excepted from employment.

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Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame: (1) Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act; (2) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and (3) May cause the Indian tribe to be excepted from the definition of employer as provided in § 61-6A-1 , and services in the employ of the Indian tribe, as provided in § 61-6A-2 , to be excepted from employment.