61-6A-14. Failure to make payments--Notification of Internal Revenue Service and Department of Labor.
If any Indian tribe fails to make payments required under §§61-6A-1 to 61-6A-10, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.
Source: SL 2002, ch 244, §14.
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.