Section 3-11-3 – Division in state auditor’s office.
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.
Section 3-11-4 – Administrator and employees of the division.
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 […]
Section 3-11-4.1 – Payroll deductions authorized–Failure to deduct not release–Adjustment or refund without interest.
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 […]