South Dakota Code § 61-4-2

Contributions, receipts, and earnings constituting fund
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The unemployment compensation fund shall consist of:
(1) All contributions collected under this title together with any interest and penalties thereon collected pursuant to §§
61-5-57
and
61-5-58
;
(2) Interest earned upon any moneys in the fund;
(3) Any property or securities acquired through the use of moneys belonging to the fund; and
(4) All earnings of such property or securities.
All moneys in the fund shall be mingled and undivided.

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