Section 61-5-48 - Action in South Dakota for contributions to other states--Reciprocity. - South Dakota Statutes

61-5-48. Action in South Dakota for contributions to other states--Reciprocity. Any state of the United States of America shall have the right to sue in the courts of South Dakota to recover any tax which may be owing to it for unemployment insurance contributions when the like right is accorded to the state of South Dakota by such state, whether such right is granted by a statutory authority, or as a matter of comity.

Source: SDC 1939, § 17.0825 (2) as added by SL 1951, ch 96.