61-5A-29. Annual adjustment of payroll percentages to minimize excess or insufficient payments.
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/sd/title-61/chapter-61-5/61-5a-29A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.