61-5-67. Action in South Dakota for contributions to other states--Reciprocity.
Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota by that state, whether the right is granted by a statutory authority, or as a matter of comity.
Source: SDC 1939, §17.0825 (2) as added by SL 1951, ch 96; SDCL §61-5-48; SL 2012, ch 252, §59; SL 2019, ch 216, §14.