At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.
S.D. Codified Laws § 61-5A-29
Annual adjustment of payroll percentages to minimize excess or insufficient payments
Source: SL 1971, ch 276, § 60.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.