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2017 South Dakota Codified Laws
Title 61 - UNEMPLOYMENT COMPENSATION
Chapter 05 - Employers' Contributions And Accounts
§ 61-5-17 Termination of coverage on employer's cessation of business.
Universal Citation: SD Codified L § 61-5-17 (2017)
61-5-17. Termination of coverage on employer's cessation of business. The department shall terminate coverage for any employer as of January first of any year, if the employer ceases business for any purpose and one calendar year has elapsed since the employer has employed one or more persons for twenty days, each day being in a different week, or has paid wages of one thousand five hundred dollars or more in a calendar quarter.
Source: SDC 1939, § 17.0823 (2) as added by SL 1961, ch 107, § 2; SL 1971, ch 276, § 50; SL 2008, ch 277, § 107; SDCL § 61-5-53; SL 2012, ch 252, § 59.
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