Codified Laws


Text Search




Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find



Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3

 
     61-5-25.2.   Employer's contribution rates for 2010 through 2014. The employer's reserve ratio for calendar year 2010 and 2011 is the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years. The employer's reserve ratio for calendar year 2012 and thereafter is the result obtained by dividing the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year for which the rate is to be computed by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for 2012 and thereafter for the purpose of this section is the balance on July thirty-first of the year preceding the year for which rates are computed and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.

Column "A"   Column "B"  
Contribution Rate   Reserve Ratio  
9.50%        Less than -6.50%  
9.00%       -6.50% and Less than -6.00%  
8.50%       -6.00% and Less than -5.50%  
8.00%       -5.50% and Less than -5.00%  
7.50%       -5.00% and Less than -4.50%  
7.00%       -4.50% and Less than -4.00%  
6.50%       -4.00% and Less than -3.50%  
6.00%       -3.50% and Less than -3.00%  
5.50%       -3.00% and Less than -2.50%  
5.00%       -2.50% and Less than -2.00%  
4.50%       -2.00% and Less than -1.50%  
4.00%       -1.50% and Less than -1.00%  
3.50%       -1.00% and Less than -0.75%  
3.00%       -0.75% and Less than -0.50%  
2.50%       -0.50% and Less than -0.25%  
2.00%       -0.25% and Less than 0.00%  
1.50%       0.00% and Less than 0.50%  
1.25%       0.50% and Less than 0.75%  
1.00%       0.75% and Less than 1.00%  
0.50%       1.00% and Less than 1.25%  
0.35%       1.25% and Less than 1.50%  
0.20%       1.50% and Less than 2.00%  
0.10%       2.00% and Less than 2.50%  
0.00%       2.50% and Over  

     The contribution rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 2010, through December 31, 2014.

Source: SL 2010, ch 247, § 3, eff. Mar. 10, 2010; SL 2011, ch 225, § 2; SDCL § 61-5-18.17; SL 2012, ch 252, § 59; SL 2014, ch 248, § 1.


Get Chapter 61-5
Back to Chapter 61-5