{"data":{"id":"us-sd/sdcl-61-5a-6","jurisdiction":"us-sd","citation":"SDCL § 61-5A-6","heading":"Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.","body":"Any nonprofit organization which is, or becomes, subject to this title on January 1, 1972 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, 1972 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-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"e928fbfaa38e5b40fd960ddeb8381f3d6c2c18c950f104115c49c1232db1b04d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-5a-5.2","next":"us-sd/sdcl-61-5a-7"},"notice":"GroundRules: Original legal text. Not legal advice."}