South Dakota Code § 61-5A-34

Payments in lieu of contributions not to be deducted from wages
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Payments made by any nonprofit organization or political subdivision under the provisions of §§
61-5A-25
to
61-5A-33
, inclusive, shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or political subdivision.

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