<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-6A-14 - Failure to make payments--Notification of Internal Revenue Service and Department of Labor. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2078100Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2078100SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2078100CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2078100Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2078100DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2078100000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2078100SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2078100SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2078100Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-6A-14"><span class="s2078100SENU">61-6A-14</span></a><span xml:space="preserve" class="s2078100SENU">. </span><span class="s2078100CL">Failure to make payments--Notification of Internal Revenue Service and Department of Labor.</span></p><p dir="ltr" class="s2078100Normal-000000"><span xml:space="preserve" class="s2078100DefaultParagraphFont">If any Indian tribe fails to make payments required under §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-6A-1"><span class="s2078100DefaultParagraphFont">61-6A-1</span></a><span xml:space="preserve" class="s2078100DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-6A-10"><span class="s2078100DefaultParagraphFont">61-6A-10</span></a><span class="s2078100DefaultParagraphFont">, 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.</span></p><p dir="ltr" class="s2078100Normal"><span xml:space="preserve" class="s2078100000001"> </span></p><p dir="ltr" class="s2078100Normal"><span class="s2078100SCL">Source:</span><span xml:space="preserve" class="s2078100SCL-000002"> SL 2002, ch 244, § 14.</span></p></div></body></html>