61-6A-14. Failure to make payments--Notification of Internal Revenue Service and Department of Labor.If any Indian tribe fails to make payments required under §§61-6A-1 to 61-6A-10, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor. Source: SL 2002, ch 244, §14.
South Dakota Legal Code