S.D. Codified Laws § 61-5-53 (2026)
Pooled fund maintained by department--Moneys credited.
SL 1937, ch 224 , § 3; SDC 1939, § 17.0822 (5); SL 1947, ch 89 , § 1; SDC Supp 1960, § 17.0822 (4); SL 2008, ch 277 , § 94; SDCL § 61-5-34 ; SL 2012, ch 252 , § 59.
The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited:
- (1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions;
- (2) All contributions paid by employers;
- (3) All fines and penalties collected pursuant to the provisions of this title.
Source: SL 1937, ch 224 , § 3; SDC 1939, § 17.0822 (5); SL 1947, ch 89 , § 1; SDC Supp 1960, § 17.0822 (4); SL 2008, ch 277 , § 94; SDCL § 61-5-34 ; SL 2012, ch 252 , § 59.