SDCL § 61-5A-5.1: Election of political subdivision to make payments in lieu of contributions--Notice of election.

Any political subdivisions of the state which are, or become, subject to this title on January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1978, provided it files with the department a written notice of its election within the thirty-day period immediately following such date.