61-6A-12. Notice of payment or report of delinquency--Contents.
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 Act;
(2)Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and
(3)May cause the Indian tribe to be excepted from the definition of employer as provided in §61-6A-1, and services in the employ of the Indian tribe, as provided in §61-6A-2, to be excepted from employment.
Source: SL 2002, ch 244, §12.
Structure South Dakota Codified Laws
Title 61 - Reemployment Assistance
Chapter 06A - Tribal Unemployment Insurance
Section 61-6A-1 - Employer, tribal unit defined.
Section 61-6A-2 - Employment defined.
Section 61-6A-3 - Service-based benefits--Exceptions.
Section 61-6A-4 - Tribal contributions--Exception.
Section 61-6A-5 - Payments in lieu of contributions.
Section 61-6A-6 - Billing for payments.
Section 61-6A-7 - Liability for payments--Bond or deposit required.
Section 61-6A-8 - Failure to make payment--Loss of option.
Section 61-6A-9 - Reinstatement of option.
Section 61-6A-10 - Exception from definition of employer.
Section 61-6A-11 - Reinstatement as employer.
Section 61-6A-12 - Notice of payment or report of delinquency--Contents.
Section 61-6A-13 - Extended benefits to be financed by tribe.