9 chapters · 294 sections in this title.
SDCL § 61-6A-1 Employer, tribal unit defined
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For the purposes of §§ 61-6A-1 to 61-6A-14 , inclusive, the term, employer, includes any Indian tribe for which service in employment as defined under Title 61 is performed. The term, tribal unit, means subdivisions, subsidiaries, or business enterprises, wholly owned by an India…
SDCL § 61-6A-10 Exception from definition of employer
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If any Indian tribe or any tribal unit fails to make any required payments, including assessments of interest and penalty, after all collection efforts deemed necessary by the department have been exhausted, no services performed for such tribe or tribal unit may be treated as em…
SDCL § 61-6A-11 Reinstatement as employer
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If any Indian tribe or tribal unit loses coverage under § 61-6A-10 , the department may again include services performed for such tribe as employment for purposes of § 61-6A-2 if all contributions, payments in lieu of contributions, penalties, and interest have been paid. Source:…
SDCL § 61-6A-12 Notice of payment or report of delinquency--Contents
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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 A…