S.D. Codified Laws § 61-5A-14
Current through the 2024 Legislative Session
Any bond deposited under § 61-5A-12 shall be in force for a period of not less than two taxable years and shall be renewed with the approval of the department, at such times as the department may prescribe, but not less frequently than at two-year intervals as long as the organization continues to be liable for payments in lieu of contributions.
SDCL 61-5A-14