There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 61-5A-31 — Time of payment of bill for payments in lieu of contributions.
61-5A-31. Time of payment of bill for payments in lieu of contributions. Payment of any bill rendered under §§ 61-5A-26 to 61-5A-29, inclusive, shall be made not later than thirty days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with § 61-5A-30.Source: SL 1971, ch 276, § 62.
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