2017 South Dakota Codified Laws
Title 61 - UNEMPLOYMENT COMPENSATION
Chapter 05 - Employers' Contributions And Accounts
§ 61-5-1 Employer subject to title for entire year.

Universal Citation: SD Codified L § 61-5-1 (2017)

61-5-1. Employer subject to title for entire year. Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year.

Source: SL 1936 (SS), ch 3, § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86, § 1; SL 1943, ch 77, § 5; SL 1961, ch 107, § 2; SL 2008, ch 277, § 71.

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