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2017 South Dakota Codified Laws
Title 61 - UNEMPLOYMENT COMPENSATION
Chapter 05 - Employers' Contributions And Accounts
§ 61-5-43 Circumstance warranting return of experience-rating accounts to sellers.
Universal Citation: SD Codified L § 61-5-43 (2017)
61-5-43. Circumstance warranting return of experience-rating accounts to sellers. Any experience-rating account that has been transferred to a successor employer pursuant to § 61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract.
Source: SL 1997, ch 301, § 1; SDCL § 61-5-33.2; SL 2012, ch 252, § 59.
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