S.D. Codified Laws § 61-6A-5 (2026)
Each Indian tribe electing to make payments in lieu of contributions shall make the election in the same manner and under the same conditions as provided in chapter 61-5A pertaining to state and local governments and nonprofit organizations subject to Title 61. Each Indian tribe shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.
Source: SL 2002, ch 244 , § 5.