reglab/housing_qa huggingface dataset:
SD Codified L § 3-10-8 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 10 - Voluntary Salary Deductions|Section 3-10-8 - Payroll deductions authorized by officer or employee--Adoption of rules.

3-10-8. Payroll deductions authorized by officer or employee--Adoption of rules.The state, subject to the approval of the Bureau of Finance and Management, and Board of Regents, and, municipal corporations and other political subdivisions, subject to the approval of their governing boards, may authorize payroll deductions and withholding from wages of their officers and employees if authorized in writing or by means of electronic signature by the officer or employee. The Bureau of Finance and Management shall specify by rules, promulgated pursuant to chapter 1-26, the types of voluntary payroll deductions approved for state employees and the procedures for obtaining and revoking approval and may adopt other reasonable rules necessary to implement this section. Source: SL 1970, ch 28; SDCL Supp, §3-8-6.1; SL 1971, ch 28, §1; SL 1985, ch 33, §9; SL 1989, ch 36; SL 2002, ch 21, §1.
SD Codified L § 3-11-1 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-1 - Legislative policy.

3-11-1. Legislative policy.In order to extend to the officers and employees of the State of South Dakota and its political subdivisions and to the dependents and survivors of such officers and employees the basic protection accorded to others by the federal old age and survivors insurance system embodied in Title II of the federal Social Security Act, as amended, it is hereby declared to be the policy of the Legislature, subject to the limitations of this chapter, that steps be taken to provide such protection to the officers and employees of the State of South Dakota and its political subdivisions on as broad a basis as is permitted under Title II of the federal Social Security Act, as amended. Source: SL 1951, ch 100, §2; SDC Supp 1960, §17.1201.
SD Codified L § 3-11-3 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-3 - Division in state auditor's office.

3-11-3. Division in state auditor's office.There is hereby created a State Social Security and the Internal Revenue Service Division in the office and under the direction of the state auditor. Source: SL 1951, ch 100, §12; SL 1953, ch 86; SDC Supp 1960, §17.1211 (1); SL 1980, ch 30, §2.
SD Codified L § 3-11-4 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-4 - Administrator and employees of the division.

3-11-4. Administrator and employees of the division.The state auditor shall appoint an administrator and other such employees as may be necessary and fix their bonds, salaries, and compensation. The administrator shall:(1)Serve as a liaison between the Social Security Administration and the Internal Revenue Service and all state and local government employers in the state;(2)Administer and maintain the Section 218 Agreement that governs voluntary social security and medicare coverage by state and local government employers in the state;(3)Prepare Section 218 modifications to include additional coverage groups, correct errors in other modifications, identify additional political subdivisions that join a covered retirement system, and obtain medicare coverage for public employees whose employment relationship with a public employer has been continuous since March31, 1986;(4)Provide the Social Security Administration with notice and evidence of the legal dissolution of covered state or political subdivision entities;(5)Conduct referenda for social security and medicare coverage for services performed by employees in positions under a public retirement system;(6)Resolve coverage and taxation questions associated with Section 218 Agreements and modifications with the Social Security Administration and the Internal Revenue Service;(7)Advise public employers on social security, medicare, and other tax withholding matters;(8)Provide information to state and local public employers as appropriate and in accordance with the state's enabling legislation, policies, procedures and standards;(9)Provide advice on Section 218 optional exclusions applicable to either the state or individual modifications, or both, and advice on state and local laws, rules, regulations and compliance concerns;(10)Maintain physical custody of the state's Section 218 Agreement, modifications, dissolutions and intrastate agreements; and(11)Deposit and report social security tax and federal income tax to the Internal Revenue Service. Source: SL 1951, ch 100, §12; SDC Supp 1960, §17.1211 (2); SL 1980, ch 30, §3; SL 2006, ch 16, §3.
SD Codified L § 3-11-4.1 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-4.1 - Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.

3-11-4.1. Payroll deductions authorized--Failure to deduct not release--Adjustment or refund without interest.The employee's tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more or less than the correct amount of the contribution is paid or deducted with respect to any wages, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the administrator shall prescribe. Source: SL 1980, ch 30, §11; SL 2006, ch 16, §2.
SD Codified L § 3-11-5 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-5 - State and subdivision employees covered by federal act--Subdivisions later brought in.

3-11-5. State and subdivision employees covered by federal act--Subdivisions later brought in.The State of South Dakota and all its political subdivisions may come under and within the provisions of Title II of the federal Social Security Act, as amended, and all qualifying employees and officers of the State of South Dakota and its political subdivisions, shall thereupon be insured under the provisions of said act in the same manner as are all other employees under the federal old age and survivors insurance system. Any subdivision, for any reason not covered, may be brought under this act as soon as practical and as permitted by the laws of this state and the United States. The decision of the administrator as to whether or not a political subdivision may be brought under the act shall be final, except as the Legislature may direct otherwise. Source: SL 1951, ch 100, §4; SL 1953, ch 83, §1; SDC Supp 1960, §17.1203; SL 2006, ch 16, §2.
SD Codified L § 3-11-6 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-6 - Federal agreement authorized--Scope of agreement--Modification.

3-11-6. Federal agreement authorized--Scope of agreement--Modification.The administrator, with the approval of the Governor, is hereby authorized to enter into, on behalf of the state, an agreement with the secretary of Health and Human Services, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old age and survivors insurance system to employees and officials of the state and political subdivisions thereof. The agreement may contain such provisions relating to coverage, benefits, contributions, modification and termination, administration, and other appropriate provisions as the administrator and the secretary of Health and Human Services shall agree upon. Source: SL 1951, ch 100, §5; SDC Supp 1960, §17.1204; SL 2006, ch 16, §2.
SD Codified L § 3-11-7 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-7 - Payment of employer's share for state employees--Payroll deductions of state employee's share--Disbursement.

3-11-7. Payment of employer's share for state employees--Payroll deductions of state employee's share--Disbursement.The state auditor shall issue warrants upon the funds in the state treasury, hereinafter appropriated, for such amount as may be required to pay the employer's tax upon wages and salaries of all state employees and shall deduct from the wages and salaries of all state employees covered by this chapter, the amount required to pay the employee's tax under the federal old age and survivors insurance system. Such moneys shall be disbursed upon warrants issued by the state auditor pursuant to sworn vouchers executed by the administrator of the State Social Security and the Internal Revenue Service Division. Source: SL 1951, ch 100, §6; SDC Supp 1960, §17.1205; SL 1980, ch 30, §4; SL 2006, ch 16, §2.
SD Codified L § 3-11-8 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-8 - Funds acceptable for reimbursement to state of employer contributions.

3-11-8. Funds acceptable for reimbursement to state of employer contributions.The State of South Dakota may receive into its general fund any moneys tendered or available from any source whatever for the purpose of reimbursing the State of South Dakota for the employer contributions made by the state pursuant to the provisions of this chapter. Source: SL 1953, ch 81; SDC Supp 1960, §17.1215.
SD Codified L § 3-11-9 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-9 - Fee-generating state agencies to pay employer contributions--Report.

3-11-9. Fee-generating state agencies to pay employer contributions--Report.Any and all state agencies, regulatory boards, and commissions whose administrative costs are paid by fees derived by activities of such boards, commissions, or agencies, as authorized by state law to carry on such activities, shall at a time and manner as the administrator may require report to the administrator the wages paid their employees and shall remit to the administrator a sum of money which equals the contributions due with such report. Source: SL 1959, ch 305; SDC Supp 1960, §17.1216; SL 1980, ch 30, §5; SL 2006, ch 16, §2.
SD Codified L § 3-11-12 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-12 - State institutions with income-producing auxiliary activities to pay employer contributions--Report.

3-11-12. State institutions with income-producing auxiliary activities to pay employer contributions--Report.Each state institution which has bookstores, cafeterias, and other auxiliary activities, shall at a time and manner as the administrator may require, report to the administrator, the amount of contributions due upon the wages paid to employees of such bookstores, cafeterias, and auxiliary activities for old age and survivors insurance, and shall remit to the administrator, a sum of money which equals such amount with the report. Source: SL 1959, ch 306; SDC Supp 1960, §17.1217; SL 1980, ch 30, §8; SL 2006, ch 16, §2.
SD Codified L § 3-11-13 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-13 - Political subdivisions to pay employer contributions.

3-11-13. Political subdivisions to pay employer contributions.Every political subdivision included in the agreement pursuant to the provisions of this chapter shall be liable for the contributions required of an employer under the provisions of section 3111 of the Internal Revenue Code. Source: SL 1951, ch 100, §11; SDC Supp 1960, §17.1210 (1).
SD Codified L § 3-11-14 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-14 - Counties to budget for employer contributions.

3-11-14. Counties to budget for employer contributions.All counties in this state and the officers thereof shall provide sufficient funds to comply with this chapter either in their annual budget or by supplemental budget as provided by law. Source: SL 1951, ch 100, §8; SDC Supp 1960, §17.1207; SL 1963, ch 127, §2; SL 1985, ch 15, §16.
SD Codified L § 3-11-15 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-15 - County auditors to certify school districts annually.

3-11-15. County auditors to certify school districts annually.County auditors shall certify to the administrator all school districts subject to the federal old age and survivors insurance system tax as of the first day of September of each year and shall submit such certification to the administrator on or before the fifteenth day of September of the same year. Source: SDC Supp 1960, §17.1207 as added by SL 1963, ch 127, §2; SL 1971, ch 19, §1; SL 1980, ch 30, §9; SL 2006, ch 16, §2.
SD Codified L § 3-11-16 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-16 - Payment of subdivision contributions authorized--Payroll deductions.

3-11-16. Payment of subdivision contributions authorized--Payroll deductions.The auditor, clerk, or other proper officer of all qualifying political subdivisions shall issue warrants upon the funds in their respective treasuries, not otherwise appropriated, for such amount as may be required to pay the employer's tax upon the wages and salaries of its employees, and may deduct from the wages and salaries of its employees the amount required to pay the employee's tax under the federal old age and survivors insurance system and to pay the same to the division. Source: SL 1951, ch 100, §7; SDC Supp 1960, §17.1206 (1); SL 1980, ch 30, §10.
SD Codified L § 3-11-17 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-17 - Reports required of political subdivisions.

3-11-17. Reports required of political subdivisions.The political subdivision shall make such reports, in such form and containing such information as the administrator may from time to time require and comply with such provisions as the administrator or the secretary of Health and Human Services may from time to time find necessary. Source: SL 1951, ch 100, §7; SDC Supp 1960, §17.1206 (3); SL 2006, ch 16, §2.
SD Codified L § 3-11-20 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-20 - Special appropriations by political subdivisions.

3-11-20. Special appropriations by political subdivisions.To carry out the provisions of this chapter any political subdivision affected by this chapter shall, after the application is made and approved and becomes effective, provide for additional funds to carry out the purposes of §3-11-18 by special appropriation, and said political subdivision may transfer, for that purpose, any surplus or other funds which will not be needed for other purposes before the next succeeding annual appropriation. Source: SL 1953, ch 85; SDC Supp 1960, §17.1208; SL 1980, ch 30, §12.
SD Codified L § 3-11-21 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-21 - Recovery of delinquent payments from subdivisions with interest and penalty.

3-11-21. Recovery of delinquent payments from subdivisions with interest and penalty.Delinquent payments with interest and penalty may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the administrator, be deducted from any other moneys payable to such political subdivision by any department or agency of the state. The interest rate shall be at a rate established by the administrator but shall not exceed the interest rate charged by the federal Social Security Administration for delinquent payment of contributions. For failure to make timely reporting of employee wages and payment of contributions, a delinquent political subdivision shall be assessed a late filing penalty in an amount as the administrator by rule may establish. Source: SL 1951, ch 100, §11; SDC Supp 1960, §17.1210 (2); SL 1972, ch 21, §1; SL 1980, ch 30, §13; SL 2006, ch 16, §2.
SD Codified L § 3-11-22 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-22 - County auditor may collect delinquent contributions from subdivisions--Travel costs.

3-11-22. County auditor may collect delinquent contributions from subdivisions--Travel costs.The county auditor may be deputized by the administrator to collect delinquent social security employment taxes and reports and his cost of travel accruing while on official business as a deputy of the administrator shall be reimbursed by his county which shall reclaim such travel costs from the delinquent political subdivision. Reimbursement for the county may be obtained by formal direction of the board of county commissioners to the county treasurer to transfer any funds which the county has in its possession, belonging to such political subdivisions, to the county general fund. Source: SDC Supp 1960, §17.1207 as added by SL 1963, ch 127, §2; SL 1971, ch 19, §2; SL 1980, ch 30, §14; SL 2006, ch 16, §2.
SD Codified L § 3-11-23 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-23 - Special revenue fund for premiums and interest on delinquent contributions.

3-11-23. Special revenue fund for premiums and interest on delinquent contributions.The old age and survivors insurance indemnity and interest fund shall not revert but shall continue as a special revenue fund for the purpose of paying premiums and interest due the federal government on delinquent old age and survivors insurance employment taxes and reports of the state and its political subdivisions.All interest collections on delinquent accounts shall be credited to this fund, and all payments are to be made on vouchers signed by the administrator of the State Social Security and the Internal Revenue Service Division of the State Auditor's Office and approved by the state auditor. Source: SL 1953, ch 383, §1; SDC Supp 1960, §17.1211-1; SL 1963, ch 127, §3; SL 2006, ch 16, §2.
SD Codified L § 3-11-24 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-24 - Rules and regulations--Required coverage.

3-11-24. Rules and regulations--Required coverage.The administrator shall promulgate rules, pursuant to chapter 1-26, for the administration of this chapter and in conformity with section 218 of Title II of the federal Social Security Act and federal regulations adopted pursuant thereto. Such rules shall include procedures to determine the extent of coverage within separate coverage groups and prescribing the manner and method of filing reports and paying contributions required under the agreement. Source: SL 1951, ch 100, §§7, 12; SL 1953, ch 84; SDC Supp 1960, §§17.1206 (2), 17.1211 (3); SL 1963, ch 127, §1; SL 2006, ch 16, §4.
SD Codified L § 3-11-25 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-25 - Interstate instrumentalities authorized to enter and implement own agreements.

3-11-25. Interstate instrumentalities authorized to enter and implement own agreements.Any instrumentality jointly created by this state and any other state or states is hereby authorized upon the granting of like authority by such other state or states:(1)To enter into an agreement with the secretary of Health and Human Services whereby the benefits of the federal old age and survivors insurance system shall be extended to employees of such instrumentality,(2)To require its employees to pay (and for that purpose to deduct from their wages or salaries) the necessary contributions,(3)To make payments to the secretary of the treasury in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements.Such agreement shall, to the extent practicable, be consistent with the proper terms and provisions of this chapter. Source: SL 1951, ch 100, §10; SDC Supp 1960, §17.1209.
SD Codified L § 3-11-26 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 11 - Social Security Coverage|Section 3-11-26 - Severability of provisions.

3-11-26. Severability of provisions.If any provision of this chapter, or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstance shall not be affected thereby. Source: SL 1951, ch 100, §13; SDC Supp 1960, §17.1212.
SD Codified L § 3-12C-102 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 12C - South Dakota Retirement System|Section 3-12C-102 - Actuarial equivalent defined.

3-12C-102. Actuarial equivalent defined.For the purposes of this chapter, the term, actuarial equivalent, is a benefit of equal value, computed on the basis of the interest rate, mortality, and baseline COLA assumptions adopted by the board for purposes of the actuarial valuation. If the board adopts a select and ultimate rate of interest, the interest rate is the ultimate rate. Mortality is based on a unisex rate that is fifty percent male and fifty percent female for employees and beneficiaries, based on the mortality rates for retired employees and beneficiaries, including, if the board adopts a generational mortality table, projection of mortality improvement to the year specified by the board based on the member's and beneficiary's ages as of the date of the calculation and projected generationally after that year. The system shall make the interest rate, mortality, and baseline COLA assumptions public. Source: SL 2016, ch 32, §51; SL 2017, ch 27, §6; SDCL §3-12-47.5; SL 2019, ch 22, §1.
SD Codified L § 3-12C-103 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 12C - South Dakota Retirement System|Section 3-12C-103 - Child defined.

3-12C-103. Child defined.For purposes of administering benefits pursuant to this chapter, the term, child, means an unmarried dependent child of the member, who has not passed the child's nineteenth birthday and each unmarried dependent child, who is totally and permanently disabled, either physically or mentally, regardless of the child's age, if the disability occurred before age nineteen. It includes a stepchild or a foster child who depends on the member for support and lives in the household of the member in a regular parent-child relationship. It also includes any child of the member conceived during the member's lifetime and born after the member's death.For purposes of making beneficiary-type payments pursuant to this chapter, the term, child, means a person entitled to take as a child via intestate succession pursuant to the provisions of title 29A. Source: SL 2019, ch 22, §3.
SD Codified L § 3-12C-104 (2021)
2021 South Dakota Codified Laws|Title 3 - Public Officers and Employees|Chapter 12C - South Dakota Retirement System|Section 3-12C-104 - COLA or cost of living adjustment defined.

3-12C-104. COLA or cost of living adjustment defined. The term, COLA or cost of living adjustment, means the annual increase, if any, as determined by § 3-12C-704, in the amount of the benefit provided on July first, compounded annually. However, no COLA may be provided unless the member has received benefit payments for at least the consecutive, twelve-month period before July first. Source: SL 2017, ch 27, §1; SDCL §3-12-47.10; SL 2019, ch 22, §§4, 45; SL 2021, ch 26, § 1.