3-11-1. Legislative policy. In order to extend to the officers and employees of the State of South Dakota and its political subdivisions and to the dependents and survivors of such officers and employees the basic protection accorded to others by the federal old age and survivors insurance system embodied in Title II of the federal […]
3-11-12. State institutions with income-producing auxiliary activities to pay employer contributions–Report. Each state institution which has bookstores, cafeterias, and other auxiliary activities, shall at a time and manner as the administrator may require, report to the administrator, the amount of contributions due upon the wages paid to employees of such bookstores, cafeterias, and auxiliary activities […]
3-11-13. Political subdivisions to pay employer contributions. Every political subdivision included in the agreement pursuant to the provisions of this chapter shall be liable for the contributions required of an employer under the provisions of section 3111 of the Internal Revenue Code. Source: SL 1951, ch 100, §11; SDC Supp 1960, §17.1210 (1).
3-11-14. Counties to budget for employer contributions. All counties in this state and the officers thereof shall provide sufficient funds to comply with this chapter either in their annual budget or by supplemental budget as provided by law. Source: SL 1951, ch 100, §8; SDC Supp 1960, §17.1207; SL 1963, ch 127, §2; SL 1985, […]
3-11-15. County auditors to certify school districts annually. County auditors shall certify to the administrator all school districts subject to the federal old age and survivors insurance system tax as of the first day of September of each year and shall submit such certification to the administrator on or before the fifteenth day of September […]
3-11-16. Payment of subdivision contributions authorized–Payroll deductions. The auditor, clerk, or other proper officer of all qualifying political subdivisions shall issue warrants upon the funds in their respective treasuries, not otherwise appropriated, for such amount as may be required to pay the employer’s tax upon the wages and salaries of its employees, and may deduct […]
3-11-17. Reports required of political subdivisions. The political subdivision shall make such reports, in such form and containing such information as the administrator may from time to time require and comply with such provisions as the administrator or the secretary of Health and Human Services may from time to time find necessary. Source: SL 1951, […]
3-11-2. Definition of terms. Terms used in this chapter mean: (1)”Coverage group” has the meaning given that term by the provisions of section 218 of Title II of the Social Security Act, as amended, and applicable federal regulations adopted pursuant thereto; (2)”Administrator,” the administrator of the State Social Security and the Internal Revenue Service Division; […]
3-11-20. Special appropriations by political subdivisions. To carry out the provisions of this chapter any political subdivision affected by this chapter shall, after the application is made and approved and becomes effective, provide for additional funds to carry out the purposes of §3-11-18 by special appropriation, and said political subdivision may transfer, for that purpose, […]
3-11-21. Recovery of delinquent payments from subdivisions with interest and penalty. Delinquent payments with interest and penalty may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the administrator, be deducted from any other moneys payable to such political subdivision by any […]
3-11-22. County auditor may collect delinquent contributions from subdivisions–Travel costs. The county auditor may be deputized by the administrator to collect delinquent social security employment taxes and reports and his cost of travel accruing while on official business as a deputy of the administrator shall be reimbursed by his county which shall reclaim such travel […]
3-11-23. Special revenue fund for premiums and interest on delinquent contributions. The old age and survivors insurance indemnity and interest fund shall not revert but shall continue as a special revenue fund for the purpose of paying premiums and interest due the federal government on delinquent old age and survivors insurance employment taxes and reports […]
3-11-24. Rules and regulations–Required coverage. The administrator shall promulgate rules, pursuant to chapter 1-26, for the administration of this chapter and in conformity with section 218 of Title II of the federal Social Security Act and federal regulations adopted pursuant thereto. Such rules shall include procedures to determine the extent of coverage within separate coverage […]
3-11-25. Interstate instrumentalities authorized to enter and implement own agreements. Any instrumentality jointly created by this state and any other state or states is hereby authorized upon the granting of like authority by such other state or states: (1)To enter into an agreement with the secretary of Health and Human Services whereby the benefits of […]
3-11-26. Severability of provisions. If any provision of this chapter, or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstance shall not be affected thereby. Source: SL 1951, ch 100, §13; SDC Supp 1960, §17.1212.
3-11-3. Division in state auditor’s office. There is hereby created a State Social Security and the Internal Revenue Service Division in the office and under the direction of the state auditor. Source: SL 1951, ch 100, §12; SL 1953, ch 86; SDC Supp 1960, §17.1211 (1); SL 1980, ch 30, §2.
3-11-4. Administrator and employees of the division. 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: (1)Serve as a liaison between the Social Security Administration and the Internal Revenue Service and all state and local government employers in the […]
3-11-4.1. Payroll deductions authorized–Failure to deduct not release–Adjustment or refund without interest. The employee’s tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more […]
3-11-5. State and subdivision employees covered by federal act–Subdivisions later brought in. The State of South Dakota and all its political subdivisions may come under and within the provisions of Title II of the federal Social Security Act, as amended, and all qualifying employees and officers of the State of South Dakota and its political […]
3-11-6. Federal agreement authorized–Scope of agreement–Modification. The administrator, with the approval of the Governor, is hereby authorized to enter into, on behalf of the state, an agreement with the secretary of Health and Human Services, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old […]
