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.
S.D. Codified Laws § 3-11-13
Political subdivisions to pay employer contributions
Source: SL 1951, ch 100, § 11; SDC Supp 1960, § 17.1210 (1).
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.