South Dakota Code § 61-5-53

Pooled fund maintained by department--Moneys credited
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The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited:
(1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions;
(2) All contributions paid by employers;
(3) All fines and penalties collected pursuant to the provisions of this title.

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