S.D. Codified Laws § 61-4-2 (2026)
Contributions, receipts, and earnings constituting fund.
SL 1936 (SS), ch 3 , § 9 (a); SDC 1939, § 17.0818; SL 1968, ch 86 , § 1; SL 2013, ch 258 , § 9.
The unemployment compensation fund shall consist of:
- (1) All contributions collected under this title together with any interest and penalties thereon collected pursuant to §§ 61-5-57 and 61-5-58;
- (2) Interest earned upon any moneys in the fund;
- (3) Any property or securities acquired through the use of moneys belonging to the fund; and
- (4) All earnings of such property or securities. All moneys in the fund shall be mingled and undivided.
Source: SL 1936 (SS), ch 3 , § 9 (a); SDC 1939, § 17.0818; SL 1968, ch 86 , § 1; SL 2013, ch 258 , § 9.