{"data":{"id":"us-sd/sdcl-3-11-4","jurisdiction":"us-sd","citation":"SDCL § 3-11-4","heading":"Administrator and employees of the division.","body":"The state auditor shall appoint an administrator and other such employees as may be necessary and fix their bonds, salaries, and compensation. The administrator shall:\n(1) Serve as a liaison between the Social Security Administration and the Internal Revenue Service and all state and local government employers in the state;\n(2) Administer and maintain the Section 218 Agreement that governs voluntary social security and medicare coverage by state and local government employers in the state;\n(3) Prepare Section 218 modifications to include additional coverage groups, correct errors in other modifications, identify additional political subdivisions that join a covered retirement system, and obtain medicare coverage for public employees whose employment relationship with a public employer has been continuous since March 31, 1986;\n(4) Provide the Social Security Administration with notice and evidence of the legal dissolution of covered state or political subdivision entities;\n(5) Conduct referenda for social security and medicare coverage for services performed by employees in positions under a public retirement system;\n(6) Resolve coverage and taxation questions associated with Section 218 Agreements and modifications with the Social Security Administration and the Internal Revenue Service;\n(7) Advise public employers on social security, medicare, and other tax withholding matters;\n(8) Provide information to state and local public employers as appropriate and in accordance with the state's enabling legislation, policies, procedures and standards;\n(9) Provide advice on Section 218 optional exclusions applicable to either the state or individual modifications, or both, and advice on state and local laws, rules, regulations and compliance concerns;\n(10) Maintain physical custody of the state's Section 218 Agreement, modifications, dissolutions and intrastate agreements; and\n(11) Deposit and report social security tax and federal income tax to the Internal Revenue Service.","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-11. SOCIAL SECURITY COVERAGE"],"source_url":"https://sdlegislature.gov/Statutes/3-11-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9f155608fc7743a7e48c00d8581a8149977576c9ad75c2a279a8e8daed770a25","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-11-3","next":"us-sd/sdcl-3-11-4.1"},"notice":"GroundRules: Original legal text. Not legal advice."}