2017 South Dakota Codified Laws
Title 61 - UNEMPLOYMENT COMPENSATION
Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions
§ 61-5A-6 Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.

61-5A-6. Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election. Any nonprofit organization which is, or becomes, subject to this title on January 1, 1972 may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1972 provided it files with the department a written notice of its election within the thirty-day period immediately following such date.

Source: SL 1971, ch 276, ยง 52.

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