reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-2.2 - Home station meal expense reimbursement regardless of whether away from residence or headquarters.

3-9-2.2. Home station meal expense reimbursement regardless of whether away from residence or headquarters.
The State Board of Finance may authorize a meal expense reimbursement at the per diem rate to any agency, state officer, or employee conducting state business at an event extending entirely through a meal time without interruption, regardless of whether the attending officer or employee is away from his or her place of residence or headquarters station. The reimbursement request may be made by an agency representative, state officer, or employee only if the attending officer's or employee's participation in the event is approved by the head of the officer's or employee's department or office and if the event includes provision of a meal for which the agency, officer, or employee is billed.
The authorization shall be made on a form prescribed by the Governor. A certification of the approval of the department or office head shall accompany the claim filed pursuant to §3-9-8.
Source: SL 2015, ch 24, §3; SL 2023, ch 13, §1.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-2.3 - Promulgation of rules regarding allowances for lodging, meals, and per diem.

3-9-2.3. Promulgation of rules regarding allowances for lodging, meals, and per diem.
The State Board of Finance may promulgate rules, pursuant to chapter 1-26, to establish amounts that may be allowed for lodging, meals, and per diem pursuant to the provisions of §§3-9-2, 3-9-2.1, and 3-9-2.2.
Source:
SL 2017, ch 26, §2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-3 - Trip insurance on flights.

3-9-3. Trip insurance on flights.
Any division of state government may participate in the cost of insurance for any full- or part-time employee when they are performing duties while using aircraft as a means of travel.
Source:
SL 1957, ch 318; SDC Supp 1960, §55.2705.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-4 - Consent of responsible officer or department required for out-of-state travel.

3-9-4. Consent of responsible officer or department required for out-of-state travel.
No state officer or employee shall incur any expense payable out of any appropriated funds or other agency funds for travel or other personal expense, including meals, lodging, transportation, or other miscellaneous expenses, except on official state business. Whenever any state officer or state employee, other than the Governor, has official business requiring travel outside the boundaries of this state, the provisions of §§3-9-5 to 3-9-6, inclusive, shall be adhered to.
Source:
SL 1913, ch 330; RC 1919, §7059; SDC 1939, §48.0604; SL 1961, ch 259; SL 1964, ch 150; SL 1968, ch 194.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-5 - Authorization of out-of-state travel by members and officers of Legislature.

3-9-5. Authorization of out-of-state travel by members and officers of Legislature.
Members of the Legislature, and officers of the Legislature who are not members may incur traveling and personal expenditures outside the boundaries of this state by and with the consent of the speaker of the House of Representatives and the president pro tempore of the Senate when the Legislature is in session, and, when the Legislature is not in session, by and with the written consent of the Executive Board of the State Legislative Research Council.
Source:
SDC 1939, §48.0604 (1) as added by SL 1964, ch 150; SL 1968, ch 194.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-5.1 - Authorization of out-of-state travel by officers and employees of Department of Legislative Audit and Legislative Research Council.

3-9-5.1. Authorization of out-of-state travel by officers and employees of Department of Legislative Audit and Legislative Research Council.
Officers and employees of the Department of Legislative Audit and the State Legislative Research Council may incur traveling and personal expenditures outside the boundaries of this state by and with the written consent of the chairman of the Executive Board of the State Legislative Research Council.
Source:
SDC 1939, §48.0604 (2) as enacted by SL 1968, ch 194.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-5.2 - Authorization of out-of-state travel by employees delegated by Board of Regents.

3-9-5.2. Authorization of out-of-state travel by employees delegated by Board of Regents.
The Board of Regents, under policy and procedures developed for such purpose, shall delegate to its executive director and to the head of each institution or other responsible officer, the authority to grant written consent to employees of each institution to incur traveling and personal expenditures for travel outside the boundaries of this state.
Source:
SDC 1939, §48.0604 (2) as added by SL 1964, ch 150; SDCL, §3-9-6; SDC 1939, §48.0604 (3) as enacted by SL 1968, ch 194; SL 1970, ch 23, §1; SL 1985, ch 23.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-6 - Delegation to responsible officers of power to authorize out-of-state travel--Federal regulations applicable.

3-9-6. Delegation to responsible officers of power to authorize out-of-state travel--Federal regulations applicable.
The Governor may delegate to each responsible officer of any other department, agency, or institution the authority to grant written consent for official travel outside this state. The Governor may establish general guidelines for travel outside the state as the Governor deems appropriate. For each outside-the-state expenditure, there must be a record signed by the appropriate responsible officer authorizing the same. State agencies are permitted to follow federal regulations for payment of travel and other allowances to state employees, dependents of state employees, or to foreign nationals where the travel and other allowances are funded entirely by federal or private grants in support of international programs.
Source: SDC 1939, §48.0604 (4) as enacted by SL 1968, ch 194; SL 1979, ch 24; SL 2023, ch 3, §19.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-7 - Expenses for political meetings not reimbursable--Rules for receipt of expenses for attending fairs and other public meetings.

3-9-7. Expenses for political meetings not reimbursable--Rules for receipt of expenses for attending fairs and other public meetings.
No state officer or employee who attends a political meeting, the state fair, the inaugural, or other public meeting of like character, shall be entitled to be reimbursed from state funds for travel expenses to such meetings unless the officer's or employee's duties necessarily require that he be present at the meeting.
The Board of Finance shall promulgate rules pursuant to chapter 1-26 to specify the eligibility of state officers and employees to attend the meetings referred to in this section, except that no state officer or employee shall be paid travel for attendance at any political meeting.
Source:
SL 1913, ch 358; RC 1919, §5351; SDC 1939, §55.1303; SL 1976, ch 38, §§1, 2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-8 - Accounting for reimbursable expenses--When receipts required.

3-9-8. Accounting for reimbursable expenses--When receipts required.
No warrant shall be issued by the state auditor for the payment of any expense or expenses paid out by any department officer or employee of the state, until such department officer or employee shall have presented to the state auditor an itemized statement and account of such expenses duly verified under oath as to the authenticity of such expenses. Such claims shall be filed in the Office of the State Auditor, together with receipt or receipts from the person or persons to whom such payments shall have been made; provided, however, that receipts shall be required only upon a rule passed by the state auditor pursuant to chapter 1-26.
Source:
SL 1899, ch 135, §1; RPolC 1903, §76; SL 1909, ch 189; SL 1917, ch 281, §55; SL 1917, ch 366; RC 1919, §5345; SDC 1939, §55.1302; SL 1951, ch 263; SL 1970, ch 24; SL 1975, ch 10, §2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-9 - Household moving allowance--State transfers--Eligibility and amount.

3-9-9. Household moving allowance--State transfers--Eligibility and amount.
A current full-time officer or employee, except an elected constitutional officer of the State of South Dakota, may receive a household moving allowance.
The officer or employee is eligible for the allowance if the officer or employee is transferred by the department, institution, board, commission, or other state agency to move from the officer's or employee's headquarter duty station in South Dakota to another headquarter duty station in South Dakota, if the duty stations are at least fifty miles apart. The officer or employee may be paid up to an amount equal to three months of the officer’s or employee’s salary but not to exceed fifteen thousand dollars. The amount must be provided by the agency head in the offer letter to the officer or employee.
Source: SL 1963, ch 292; SL 1968, ch 195, §1; SL 1972, ch 20; SL 1976, ch 35; SL 1979, ch 25; SL 1981, ch 21; SL 1984, ch 30, §83; SL 2022, ch 13, §1; SL 2023, ch 13, §2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-10 - Claims for household moving allowance--State transfer or hire--Application form.

3-9-10. Claims for household moving allowance--State transfer or hire--Application form.
Each officer or employee who may be entitled to an allowance under §3-9-9 or 3-9-12 shall submit a claim voucher to the state auditor with an application for payment of the household moving allowance and a copy of the offer letter of the department, institution, board, commission, or other state agency authorizing the transfer or hire. A household moving allowance application must be made on a form prescribed by the Governor and requires the approval of the department head.
Source: SL 1963, ch 292; SL 2023, ch 13, §3.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-11 - Travel and moving expenses--Promulgate rules--Prior approval required.

3-9-11. Travel and moving expenses--Promulgate rules--Prior approval required.
The State Board of Finance shall promulgate rules pursuant to chapter 1-26 necessary to implement the provisions of §§3-9-9, 3-9-10, and 3-9-12. The State Board of Finance shall require that a request for a moving allowance, including reimbursement of travel expenses, be submitted to the state auditor for approval or disapproval before a moving allowance is authorized. The board shall designate what classification of officers and employees may or may not be authorized for the moving allowance.
Source: SL 1963, ch 292; SL 1975, ch 36; SL 2012, ch 25, §1; SL 2022, ch 13, §2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-12 - Household moving allowance--State hiring--Eligibility and amount.

3-9-12. Household moving allowance--State hiring--Eligibility and amount.
For the purpose of assisting in the recruitment of new state employees, a person being recruited, if the person is not a current state employee, may receive a household moving allowance for moving greater than fifty miles to the person's headquarter duty station in the same manner and amount as established in §3-9-9 for the transfer of state employees.
Source: SL 1963, ch 292 as added by SL 1968, ch 195, §2; SL 1977, ch 27; SL 2012, ch 25, §2; SL 2023, ch 13, §4.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-14 - Advances from appropriated funds--Limitation.

3-9-14. Advances from appropriated funds--Limitation.
Such advances shall be made from appropriated funds of the budget units in the manner provided for under the rules and regulations promulgated pursuant to §3-9-18. No advance shall exceed an amount set forth and under the conditions specified in the rules and regulations promulgated pursuant to §3-9-18.
Source:
SL 1974, ch 45, §2; SL 1975, ch 37, §1.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-15 - Itemized statement of expenses--Repayment of excess--Crediting of repayments.

3-9-15. Itemized statement of expenses--Repayment of excess--Crediting of repayments.
Each person receiving a travel advance shall submit an itemized statement meeting the requirements of §§3-9-8, 4-9-4, and the rules promulgated pursuant to §3-9-18. If the advance exceeds the actual expenses, the difference shall be repaid as set forth and under the conditions specified in the rules and regulations promulgated pursuant to §3-9-18. All amounts repaid pursuant to this section shall be credited back to the budget units' appropriated funds. However, general fund advances, or any portion thereof, which transcend a fiscal year revert to the general fund and become an obligation of the following fiscal year's appropriations.
Source:
SL 1974, ch 45, §3; SL 1975, ch 37, §2; SL 1984, ch 30, §81.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-16 - Immediate accounting on termination of state employment.

3-9-16. Immediate accounting on termination of state employment.
If a person's position with the state is terminated the repayment or statement required by §3-9-15 shall become due immediately.
Source:
SL 1974, ch 45, §4.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-17 - Withholding from payments to employee not accounting for travel advance.

3-9-17. Withholding from payments to employee not accounting for travel advance.
The state auditor or the business manager of a state institution not on central payroll is authorized to withhold an amount not to exceed the total amount of travel expense advanced from any moneys due a person who fails to comply with §3-9-15 or §3-9-16.
Source:
SL 1974, ch 45, §5; SL 1975, ch 37, §3.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-18 - Rules governing travel advances.

3-9-18. Rules governing travel advances.
The commissioner of the Bureau of Finance and Management is authorized to pass rules in compliance with chapter 1-26 to effectuate §§3-9-13 to 3-9-17, inclusive.
Source:
SL 1974, ch 45, §6.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 09 - Travel Expenses And Allowances › Section 3-9-19 - Bank cards for employees--Annual fees--Rules.

3-9-19. Bank cards for employees--Annual fees--Rules.
Any budget unit of the state may recommend that an employee be issued a bank card. If the employee is issued a bank card by an issuing authority, the budget unit recommending the issuance shall be responsible for any annual fee for the bank card. No bank card may be issued unless the issuing authority has contracted with the state to minimize any state liability for nonpayment of charges on such bank cards. The Bureau of Finance and Management shall promulgate rules, pursuant to chapter 1-26, for recommendation for issuance, use and termination of bank cards.
Source:
SL 1990, ch 33.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-1 - Savings bond purchase programs authorized by public employers.

3-10-1. Savings bond purchase programs authorized by public employers.
The governing bodies of counties, municipalities, political subdivisions, public districts, and other public agencies or subdivisions of the State of South Dakota are hereby authorized to provide for the purchase of United States savings bonds or similar United States obligations by salary or wage deductions for those officers and employees who make written requests for such deductions and such purchases.
Source:
SL 1943, ch 172, §1; SDC Supp 1960, §48.0609; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-2 - Salary deduction authorized by signature of married person or minor.

3-10-2. Salary deduction authorized by signature of married person or minor.
If a request for a salary or wage deduction is made by an officer or employee who is a married person his signature is a sufficient authorization and if the request is made by a minor the signature of the minor is a sufficient authorization for the making of a deduction pursuant to provisions of §3-10-1.
Source:
SL 1943, ch 172, §2; SDC Supp 1960, §48.0609.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-3 - Accounting for funds deducted from salaries--Trust funds--Wage assignment restrictions not applicable.

3-10-3. Accounting for funds deducted from salaries--Trust funds--Wage assignment restrictions not applicable.
All auditors, treasurers, and other disbursing officers are authorized to recognize and act upon such requests for salary or wage deductions and to establish special accounts for each such officer or employee so that sufficient funds may be accumulated to the credit of such officer or employee for the purchase of United States savings bonds or similar United States obligations. All funds so accumulated are trust funds. No provision of law prohibiting, restricting, or limiting the assignment or order for wages or salaries shall be deemed in any way to prohibit, restrict or limit the powers conferred in §§3-10-1 to 3-10-3, inclusive.
Source:
SL 1943, ch 172, §§1, 2; SDC Supp 1960, §48.0609.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-4 - Participation in tax-sheltered annuities authorized--Salary deductions.

3-10-4. Participation in tax-sheltered annuities authorized--Salary deductions.
The state and its political subdivisions and their employees may participate in tax-sheltered annuities or accounts, or both. The employees may authorize their employer to withhold a designated amount from their salary for a retirement annuity or accounts, or both, purchased for their benefit.
Source:
SL 1963, ch 329; SL 1989, ch 35.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-5 - Withholding from salary and purchase of annuity--Periodic payments.

3-10-5. Withholding from salary and purchase of annuity--Periodic payments.
When so authorized by an employee, it shall be the duty of the employer to withhold the amount designated from the salary of the employee and to purchase a retirement annuity from a company or organization licensed to do business in the State of South Dakota, for such employee and to make the periodic payments on such retirement annuity according to the terms of the annuity contract.
Source:
SL 1963, ch 329.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-6 - Purchase of life insurance to guarantee retirement annuities.

3-10-6. Purchase of life insurance to guarantee retirement annuities.
The state and its political subdivisions, and the employees thereof, are authorized to purchase individual life insurance contracts to guarantee such retirement annuity and the employer is hereby authorized to withhold payment from the salary of employees to cover the cost of such purchases as provided in Internal Revenue Service regulations which permit the purchase of tax-sheltered annuities and retirement income contracts.
Source:
SL 1966, ch 168.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 10 - Voluntary Salary Deductions › Section 3-10-7 - Transfer of previously owned annuity to payment by public employer.

3-10-7. Transfer of previously owned annuity to payment by public employer.
When a public employee has a tax-sheltered annuity prior to employment by the state or a political subdivision of the state, such employee shall have the privilege of transferring the periodic payments on such an annuity to the current employer.
Source:
SL 1963, ch 329.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, a generational projection of mortality improvement with the member's and beneficiary's ages as of the date of the calculation assumed to be in the calendar year in which the plan year containing the date of the calculation begins. If the board adopts distinct mortality tables for the different categories of retired members or beneficiaries, the mortality rates must be based on a weighted blend of the tables with the weighting based on the percentage of accrued benefits for each category of members as the actuarial valuation immediately preceding the date of adoption of the mortality tables. 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; SL 2023, ch 16, §2.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 12C - South Dakota Retirement System › Section 3-12C-105 - Compensation defined.

3-12C-105. Compensation defined.
For the purposes of this chapter, the term, compensation, means gross wages paid to a member by the employer for credited service rendered during the period for which the payment was earned. Compensation includes any amount reported as wages, tips, and other compensation on the member's federal form W-2 wage and tax statement, except as otherwise excluded in this section; any amount of member contributions made by an employer after June 30, 1984, pursuant to §3-12C-401; and any amount contributed by a member to a plan that meets the requirements of section 125, 401, 403, 408, or 457 of the Internal Revenue Code.
Compensation does not include any allowance, payment, or reimbursement for travel, meals, lodging, moving, uniforms, or any other expense that is incidental to employment and paid or reimbursed by the employer; any lump sum payment for sick leave; any lump sum payment for annual leave; any payment for, or in lieu of, insurance coverage of any kind or any other employee benefit paid by an employer directly to a member or directly to a third party on behalf of a member or a member and any dependent; any allowance or payment for housing or vehicles; any temporary payment paid as a lump sum or over a period of time that is not due to additional duties; any amount paid in a one-time lump sum payment or over a period of time and based on or attributable to retirement or an agreement to retire in the future or results in an incentive to retire; any payment made upon dismissal or severance; any worker's compensation payment; and any payment contingent on a member terminating employment at a specified time in the future paid or payable in a lump sum or over a period of time.
Source:
SL 2016, ch 32, §52; SL 2017, ch 28, §1; SL 2017, ch 28, §2, eff. Jan. 1, 2018; SDCL §3-12-47.6; SL 2019, ch 22, §1; SL 2020, ch 12, § 11.
2023 South Dakota Codified Laws › Title 3 - Public Officers and Employees › Chapter 12C - South Dakota Retirement System › Section 3-12C-106 - Contributing member defined.

3-12C-106. Contributing member defined.
For the purposes of this chapter, a contributing member is any member for whom the system receives an employer contribution report that includes the member's employee and employer contributions indicating that the member is an active member. A member's active membership is terminated and the member is no longer a contributing member when the system receives notice of termination from an employer, accompanied by the member's final employee and employer contributions.
Source:
SL 2016, ch 32, §53; SDCL §3-12-47.7; SL 2019, ch 22, §1.