South Dakota Codified Laws
Chapter 06A - Tribal Unemployment Insurance
Section 61-6A-4 - Tribal contributions--Exception.

61-6A-4. Tribal contributions--Exception.
Each Indian tribe or tribal unit subject to §§61-6A-1 to 61-6A-14, inclusive shall pay contributions under the same terms and conditions as any other subject employer, unless the tribe or tribal unit elects to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.

Source: SL 2002, ch 244, §4.