South Dakota Code § 61-5A-17

Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment
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If any nonprofit organization fails to file a bond or to file a bond in an increased amount as provided under §§
61-5A-12
to
61-5A-16
, inclusive, the department may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for not less than the four
-
consecutive
-
calendar
-
quarter period beginning with the quarter in which such termination becomes effective; provided, that the department may extend for good cause the applicable filing or adjustment period by not more than thirty days.

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