3-11-22. County auditor may collect delinquent contributions from subdivisions--Travel costs.
The county auditor may be deputized by the administrator to collect delinquent social security employment taxes and reports and his cost of travel accruing while on official business as a deputy of the administrator shall be reimbursed by his county which shall reclaim such travel costs from the delinquent political subdivision. Reimbursement for the county may be obtained by formal direction of the board of county commissioners to the county treasurer to transfer any funds which the county has in its possession, belonging to such political subdivisions, to the county general fund.
Source: SDC Supp 1960, §17.1207 as added by SL 1963, ch 127, §2; SL 1971, ch 19, §2; SL 1980, ch 30, §14; 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.