South Dakota § 3-11-4.1 - Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.
Full text of South Dakota South Dakota Codified Laws § 3-11-4.1 — Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest., with citation guidance and answers to common questions.
§ 3-11-4.1. Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.
The employee's tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more or less than the correct amount of the contribution is paid or deducted with respect to any wages, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the administrator shall prescribe.
Source: SL 1980, ch 30, § 11; SL 2006, ch 16, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 3-11-4.1
What does South Dakota Codified Laws § 3-11-4.1 cover?
Section 3-11-4.1 ("Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 3-11-4.1?
A common citation format is "South Dakota Codified Laws § 3-11-4.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 3-11-4.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.