3-11-15. County auditors to certify school districts annually.
County auditors shall certify to the administrator all school districts subject to the federal old age and survivors insurance system tax as of the first day of September of each year and shall submit such certification to the administrator on or before the fifteenth day of September of the same year.
Source: SDC Supp 1960, §17.1207 as added by SL 1963, ch 127, §2; SL 1971, ch 19, §1; SL 1980, ch 30, §9; SL 2006, ch 16, §2.
Structure South Dakota Codified Laws
Title 3 - Public Officers and Employees
Chapter 11 - Social Security Coverage
Section 3-11-1 - Legislative policy.
Section 3-11-2 - Definition of terms.
Section 3-11-3 - Division in state auditor's office.
Section 3-11-4 - Administrator and employees of the division.
Section 3-11-6 - Federal agreement authorized--Scope of agreement--Modification.
Section 3-11-8 - Funds acceptable for reimbursement to state of employer contributions.
Section 3-11-9 - Fee-generating state agencies to pay employer contributions--Report.
Section 3-11-13 - Political subdivisions to pay employer contributions.
Section 3-11-14 - Counties to budget for employer contributions.
Section 3-11-15 - County auditors to certify school districts annually.
Section 3-11-16 - Payment of subdivision contributions authorized--Payroll deductions.
Section 3-11-17 - Reports required of political subdivisions.
Section 3-11-20 - Special appropriations by political subdivisions.
Section 3-11-21 - Recovery of delinquent payments from subdivisions with interest and penalty.
Section 3-11-23 - Special revenue fund for premiums and interest on delinquent contributions.
Section 3-11-24 - Rules and regulations--Required coverage.
Section 3-11-25 - Interstate instrumentalities authorized to enter and implement own agreements.