South Dakota Code § 61-6A-14

Failure to make payments--Notification of Internal Revenue Service and Department of Labor
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If any Indian tribe fails to make payments required under §§
61-6A-1
to
61-6A-10
, inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.

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