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§ 61-5a-8 — South Dakota Law | CourtGPT
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South Dakota Legal Code

§ 61-5a-8

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61-5A-8. Continuation of nonprofit organization's or political subdivision's election until terminated.Any nonprofit organization which makes an election in accordance with §61-5A-6 or 61-5A-7 or any political subdivision which makes an election in accordance with §61-5A-5.2 will continue to be liable for payments in lieu of contributions until it files with the department a written notice terminating its election not later than thirty days prior to the beginning of the taxable year for which such termination shall first be effective. Source: SL 1971, ch 276, §54; SL 1977, ch 420, §24.