{"data":{"id":"us-sd/sdcl-61-5a-5.1","jurisdiction":"us-sd","citation":"SDCL § 61-5A-5.1","heading":"Election of political subdivision to make payments in lieu of contributions--Notice of election.","body":"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.","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-5A. REIMBURSEMENT OF BENEFITS IN LIEU OF CONTRIBUTIONS"],"source_url":"https://sdlegislature.gov/Statutes/61-5A-5.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"a8bb4e8bf2a2cac64e35005a3584413a5bfa5aaff319e41bd659819c286c9cee","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-5a-5","next":"us-sd/sdcl-61-5a-5.2"},"notice":"GroundRules: Original legal text. Not legal advice."}