Sections 61-5A-29, 61-5A-30 - Annual adjustment of payroll percentages to minimize excess or insufficient payments. Redetermination of amount of payments billed to organization - South Dakota Statutes

61-5A-29. Annual adjustment of payroll percentages to minimize excess or insufficient payments. 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.

Source: SL 1971, ch 276, § 60.