SDCL § 61-5A-9: Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.

Any nonprofit organization or political subdivision which has been paying contributions under this title for a period subsequent to January 1, 1972 may change to a reimbursable basis by filing with the department not later than thirty days prior to the beginning of any taxable year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next year.