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

SD Codified L § 61-6A-12 (2019) (N/A)
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61-6A-12. Notice of payment or report of delinquency--Contents. 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.Source: SL 2002, ch 244, § 12.