3-11-23. Special revenue fund for premiums and interest on delinquent contributions.The old age and survivors insurance indemnity and interest fund shall not revert but shall continue as a special revenue fund for the purpose of paying premiums and interest due the federal government on delinquent old age and survivors insurance employment taxes and reports of the state and its political subdivisions.All interest collections on delinquent accounts shall be credited to this fund, and all payments are to be made on vouchers signed by the administrator of the State Social Security and the Internal Revenue Service Division of the State Auditor's Office and approved by the state auditor. Source: SL 1953, ch 383, §1; SDC Supp 1960, §17.1211-1; SL 1963, ch 127, §3; SL 2006, ch 16, §2.
South Dakota Legal Code