61-6A-12. Notice of payment or report of delinquency--Contents.Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame:(1)Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act;(2)Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and(3)May cause the Indian tribe to be excepted from the definition of employer as provided in §61-6A-1, and services in the employ of the Indian tribe, as provided in §61-6A-2, to be excepted from employment. Source: SL 2002, ch 244, §12.
South Dakota Legal Code