Any political subdivision which participates in the South Dakota retirement system provided in SDCL 3-12C or which participates in a previously established retirement plan pursuant to SDCL 3-12C-304 is a participating employer in the plan.
S.D. Admin. R. 62:03:02:01
General Authority: SDCL 3-13-54.
Law Implemented: SDCL 3-13-49.