South Dakota 05 — Employers' Contributions And Accounts
- 61-5-1 — Employer subject to title covered for entire year.
- 61-5-2 — Repealed.
- 61-5-3 — Elective coverage of employer--Minimum period of coverage--Notice of termination.
- 61-5-4 — Elective coverage of distinct place of business--Minimum period of coverage--Noticeof termination.
- 61-5-5 — Termination of elective coverage on notice by secretary.
- 61-5-5.1 — Contributions by nonprofit organizations or political subdivisions--Direct paymentof benefits in lieu of contributions.
- 61-5-6 — to 61-5-9. Repealed.
- 61-5-10 — Repealed.
- 61-5-11 — Rights of appeal under political subdivision coverage.
- 61-5-12 — Repealed.
- 61-5-13 — Repealed.
- 61-5-14 — Repealed.
- 61-5-15 — Provisions governing employers' contributions.
- 61-5-16 — Liability for prior contributions continued.
- 61-5-17 — Rules establishing method of computing employers' contributions.
- 61-5-18 — Contribution rate based on employer's experience-rating account and reserve ratio.
- 61-5-18.1 — to 61-5-18.4. Temporary.
- 61-5-18.5 — to 61-5-18.10. Repealed.
- 61-5-18.11 — Reserve ratio for 1988 and thereafter.
- 61-5-18.12 — Reserve ratio for 1989 and 1990.
- 61-5-18.13 — Employer's reserve ratio for 1991 and 1992.
- 61-5-18.14 — Employer's reserve ratio for 1993 to 2006.
- 61-5-18.15 — Employer's reserve ratio for 2007 and thereafter.
- 61-5-18.16 — Interest on negative balance in employer's experience rating account.
- 61-5-19 — Repealed.
- 61-5-19.1 — Experience rating account not charged for reimbursed benefits paid to individualswith prior uncovered services.
- 61-5-20 — Repealed.
- 61-5-20.1 — Repealed.
- 61-5-20.2 — Initial contribution rates for employers--Employer classification--Experience rating.
- 61-5-20.3 — Qualification for rate based on experience by employer moving from another state--Information certified.
- 61-5-20.4 — Withdrawal of request for contribution rate based on experience--Time.
- 61-5-20.5 — Information required on benefits paid in other states on transferred operations.
- 61-5-20.6 — Consideration of experience in state from which operation transferred--Computationof contribution rate.
- 61-5-20.7 — Contribution rate--Minimum.
- 61-5-21 — Reduced rate refused for delinquencies.
- 61-5-22 — Repealed.
- 61-5-23 — Increase in all employers' rates on reduction of amount in the unemploymentcompensation fund--Application and duration of rate--Amount payable.
- 61-5-23.1 — Repealed.
- 61-5-23.2 — Temporary increase in employers' contribution rates.
- 61-5-24 — Voluntary additional contributions credited to employer's account.
- 61-5-24.1 — Investment fee defined--Fee rate--Terms and conditions of payment and collection--Deposit of proceeds--Limitation on increase.
- 61-5-24.2 — Employer's investment in state's future fund--Purposes--Expenditures.
- 61-5-25 — Contributions paid in accordance with rules.
- 61-5-26 — Contributions not deducted from wages.
- 61-5-27 — Portion contributions credited to experience-rating accounts.
- 61-5-28 — Benefits charged against experience-rating accounts--Allocation among successiveemployers in base period.
- 61-5-29 — Benefits charged against experience-rating accounts--Causes of separation fromwhich account not chargeable.
- 61-5-29.1 — Charges to experience-rating accounts not applicable to employers reimbursingbenefits.
- 61-5-29.2 — Benefits prorated among all employer experience-rating accounts--Computation.
- 61-5-30 — Repealed.
- 61-5-31 — New experience-rating account established after five years without coverage--Priorbalances not considered--Exception.
- 61-5-32 — Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
- 61-5-32.1 — Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
- 61-5-32.2 — Knowing violation or attempted violation of § 61-5-32.1 related to determiningcontribution rate assignment as misdemeanor--Additional penalties.
- 61-5-32.3 — Rules to implement application of § 61-5-32.1.
- 61-5-32.4 — Definitions applicable to §§ 61-5-32.1 to 61-5-32.3, inclusive.
- 61-5-32.5 — Interpretation and application of §§ 61-5-32.1 to 61-5-32.5, inclusive, to meet federalstandards.
- 61-5-33 — Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
- 61-5-33.1 — Waiver of mandatory transfer of experience-rating account--Conditions.
- 61-5-33.2 — Circumstance warranting return of experience-rating accounts to sellers.
- 61-5-33.3 — Procedures to identify transfer or acquisition of business.
- 61-5-34 — Pooled fund maintained by department--Moneys credited.
- 61-5-35 — Violation by employer to reduce benefits or contributions as misdemeanor--Separateoffenses.
- 61-5-36 — Employee's agreement to pay employer's contributions void--Deduction from wagesas misdemeanor.
- 61-5-37 — Adjustment and refund of erroneous contributions.
- 61-5-38 — Interest on delinquent contributions.
- 61-5-38.1 — Repealed.
- 61-5-39 — Pecuniary penalty for failure to pay contributions or make reports.
- 61-5-40 — Delinquent contributions as lien on employer's property--Attachment andcontinuation of lien.
- 61-5-41 — Notice of lien filed with register of deeds.
- 61-5-42 — Book maintained by register of deeds--Contents of lien entry--Endorsement andrecording of notice--Exemption from recording fee.
- 61-5-43 — Distress warrant for collection of contributions--Sale of property and disposition ofproceeds--Sheriff's compensation.
- 61-5-44 — Return of uncollectible distress warrant.
- 61-5-45 — Liability of county officer for failure to issue or execute distress warrant.
- 61-5-46 — Satisfaction of lien recorded on payment of contributions.
- 61-5-47 — Civil action for collection of contributions--Preference on court calendar.
- 61-5-48 — Action in South Dakota for contributions to other states--Reciprocity.
- 61-5-49 — Priority of contribution claims in state insolvency proceedings.
- 61-5-50 — Priority of contribution claims in bankruptcy proceedings.
- 61-5-51 — Termination of coverage on application by employer no longer subject to title.
- 61-5-52 — Termination of coverage on transfer of account to successor in business.
- 61-5-53 — Termination of coverage on employer's cessation of business.