There is a newer version of the South Dakota Codified Laws
2012 South Dakota Codified Laws
Title 61 UNEMPLOYMENT COMPENSATION
Chapter 05. Employers' Contributions And Accounts
- §61-5-1 Employer subject to title 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- §61-5-2 Repealed.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--Notice of termination.
- §61-5-5 Termination of elective coverage on notice by secretary.
- §61-5-5.1 Transferred.
- §61-5-6 to 61-5-9. Repealed.
- §61-5-10 Repealed.
- §61-5-11 Termination of coverage on application by employer no longer subject to title.
- §61-5-12 Repealed.
- §61-5-13 Repealed.
- §61-5-14 Repealed.
- §61-5-15 Termination of coverage on transfer of account to successor in business.
- §61-5-16 Repealed.
- §61-5-17 Termination of coverage on employer's cessation of business.
- §61-5-18 Provisions governing employers' contributions.
- §61-5-18.1 to 61-5-18.4. Temporary.
- §61-5-18.5 to 61-5-18.10. Repealed.
- §61-5-18.11 to 61-5-18.13. Repealed.
- §61-5-18.14 Repealed.
- §61-5-18.15 Transferred.
- §61-5-18.16 Transferred.
- §61-5-18.17 Transferred.
- §61-5-19 Repealed.
- §61-5-19.1 Repealed.
- §61-5-20 Repealed.
- §61-5-20.1 Repealed.
- §61-5-20.2 Transferred.
- §61-5-20.3 to 61-5-20.7. Transferred.
- §61-5-21 Transferred.
- §61-5-22 Repealed.
- §61-5-23 Rules establishing method of computing employers' contributions.
- §61-5-23.1 Repealed.
- §61-5-23.2 Repealed.
- §61-5-24 Initial contribution rates for employers--Employer classification--Experience rating.
- §61-5-24.1, 61-5-24.2. Transferred.
- §61-5-25 Contribution rate based on employer's experience-rating account and reserve ratio.
- §61-5-25.1 Employer's reserve ratio for 2007 through 2009.
- §61-5-25.2 Employer's reserve ratio for 2010 and thereafter.
- §61-5-26 Qualification for rate based on experience by employer moving from another state--Information certified.
- §61-5-26.1 Withdrawal of request for contribution rate based on experience--Time.
- §61-5-26.2 Information required on benefits paid in other states on transferred operations.
- §61-5-26.3 Consideration of experience in state from which operation transferred--Computation of contribution rate.
- §61-5-26.4 Contribution rate--Minimum.
- §61-5-27 Reduced rate refused for delinquencies.
- §61-5-28 Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.
- §61-5-29 Investment fee rate--Terms and conditions of payment and collection--Deposit of proceeds--Limitation on increase.
- §61-5-29.1 Employer's investment in state's future fund--Purposes--Expenditures.
- §61-5-29.2 Transferred.
- §61-5-30 Repealed.
- §61-5-31 Interest on negative balance in employer's experience rating account.
- §61-5-32 Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.
- §61-5-32.1 to 61-5-32.5. Transferred.
- §61-5-33 Rights of appeal under political subdivision coverage.
- §61-5-33.1 Transferred.
- §61-5-33.2 Transferred.
- §61-5-33.3 Transferred.
- §61-5-34 Voluntary additional contributions credited to employer's account.
- §61-5-35 Contributions paid in accordance with rules.
- §61-5-36 Deduction of contributions from wages prohibited.
- §61-5-37 Contributions credited to experience-rating accounts.
- §61-5-38 Benefits charged against accounts--Allocation among successive employers in base period.
- §61-5-38.1 Repealed.
- §61-5-39 Benefits charged against experience-rating accounts--Causes of separation from which account not chargeable.
- §61-5-40 Charges to experience-rating accounts not applicable to employers reimbursing benefits.
- §61-5-41 Benefits prorated among all employer experience-rating accounts--Computation.
- §61-5-42 Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
- §61-5-43 Circumstance warranting return of experience-rating accounts to sellers.
- §61-5-44 New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
- §61-5-45 Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
- §61-5-46 Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
- §61-5-47 Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.
- §61-5-48 Rules to implement application of § 61-5-46.
- §61-5-49 Definitions applicable to §§ 61-5-46 to 61-5-48.
- §61-5-50 Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.
- §61-5-51 Waiver of mandatory transfer of experience-rating account--Conditions.
- §61-5-52 Procedures to identify transfer or acquisition of business.
- §61-5-53 Pooled fund maintained by department--Moneys credited.
- §61-5-54 Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.
- §61-5-55 Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.
- §61-5-56 Adjustment and refund of erroneous contributions.
- §61-5-57 Interest on delinquent contributions.
- §61-5-58 Penalty for failure to pay contributions or make reports.
- §61-5-59 Delinquent contributions as lien on employer's property--Attachment and continuation of lien.
- §61-5-60 Notice of lien filed with register of deeds.
- §61-5-61 Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.
- §61-5-62 Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.
- §61-5-63 Return of uncollectible distress warrant.
- §61-5-64 Liability of county officer for failure to issue or execute distress warrant.
- §61-5-65 Satisfaction of lien recorded on payment of contributions.
- §61-5-66 Civil action for collection of contributions--Preference on court calendar.
- §61-5-67 Action in South Dakota for contributions to other states--Reciprocity.
- §61-5-68 Priority of contribution claims in state insolvency proceedings.
- §61-5-69 Priority of contribution claims in bankruptcy proceedings.
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