3-11-4. Administrator and employees of the division.The state auditor shall appoint an administrator and other such employees as may be necessary and fix their bonds, salaries, and compensation. The administrator shall:(1)Serve as a liaison between the Social Security Administration and the Internal Revenue Service and all state and local government employers in the state;(2)Administer and maintain the Section 218 Agreement that governs voluntary social security and medicare coverage by state and local government employers in the state;(3)Prepare Section 218 modifications to include additional coverage groups, correct errors in other modifications, identify additional political subdivisions that join a covered retirement system, and obtain medicare coverage for public employees whose employment relationship with a public employer has been continuous since March31, 1986;(4)Provide the Social Security Administration with notice and evidence of the legal dissolution of covered state or political subdivision entities;(5)Conduct referenda for social security and medicare coverage for services performed by employees in positions under a public retirement system;(6)Resolve coverage and political subdivision entities;(5)Conduct referenda for social security and medicare coverage for services performed by employees in positions under a public retirement system;(6)Resolve coverage and taxation questions associated with Section 218 Agreements and modifications with the Social Security Administration and the Internal Revenue Service;(7)Advise public employers on social security, medicare, and other tax withholding matters;(8)Provide information to state and local public employers as appropriate and in accordance with the state's enabling legislation, policies, procedures and standards;(9)Provide advice on Section 218 optional exclusions applicable to either the state or individual modifications, or both, and advice on state and local laws, rules, regulations and compliance concerns;(10)Maintain physical custody of the state's Section 218 Agreement, modifications, dissolutions and intrastate agreements; and(11)Deposit and report social security tax and federal income tax to the Internal Revenue Service. Source: SL 1951, ch 100, §12; SDC Supp 1960, §17.1211 (2); SL 1980, ch 30, §3; SL 2006, ch 16, §3.
South Dakota Legal Code