South Dakota § 61-5A-9 - Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.
Full text of South Dakota South Dakota Codified Laws § 61-5A-9 — Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election., with citation guidance and answers to common questions.
§ 61-5A-9. Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.
Any nonprofit organization or political subdivision which has been paying contributions under this title for a period subsequent to January 1, 1972 may change to a reimbursable basis by filing with the department not later than thirty days prior to the beginning of any taxable year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next year.
Source: SL 1971, ch 276, § 55; SL 1977, ch 420, § 25.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-5A-9
What does South Dakota Codified Laws § 61-5A-9 cover?
Section 61-5A-9 ("Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.") 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 § 61-5A-9?
A common citation format is "South Dakota Codified Laws § 61-5A-9" (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 § 61-5A-9 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.