3-11-4.1. Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.
The employee's tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more or less than the correct amount of the contribution is paid or deducted with respect to any wages, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the administrator shall prescribe.
Source: SL 1980, ch 30, §11; 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.