If any Indian tribe fails to make payments required under §§ 61-6A-1 to 61-6A-10, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.
S.D. Codified Laws § 61-6A-14
Failure to make payments--Notification of Internal Revenue Service and Department of Labor
Source: SL 2002, ch 244, § 14.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.