{"data":{"id":"us-sd/sdcl-61-6a-12","jurisdiction":"us-sd","citation":"SDCL § 61-6A-12","heading":"Notice of payment or report of delinquency--Contents.","body":"Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame:\n(1) Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act;\n(2) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and\n(3) May cause the Indian tribe to be excepted from the definition of employer as provided in § 61-6A-1, and services in the employ of the Indian tribe, as provided in § 61-6A-2, to be excepted from employment.","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-6A. TRIBAL UNEMPLOYMENT INSURANCE"],"source_url":"https://sdlegislature.gov/Statutes/61-6A-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"70d9f6d658ded856958e01c11d70fe915cb42f5260f9523e7c09f95d4270326f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-6a-11","next":"us-sd/sdcl-61-6a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}