<html> <head> <title>Rule 47:06:02:03 Employer's contribution report.</title> <META NAME="Keywords" Content="Administrative Rules 47:06:02:03"> <META NAME="Description" Content="Administrative Rules 47:06:02:03 Employer's contribution report."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>47:06:02:03.&nbsp;&nbsp;Employer's contribution report.</b> Each employer, during the month following the end of each calendar quarter, shall submit a report of employment and wages. The report shall show the number of employees for the period required on the form, the total wages paid to all employees during the period regardless of when services were performed, the total nontaxable wages and the total taxable wages, and the contribution due in accordance with instructions accompanying the form. Sale or closing of the business shall be shown on the final quarterly report as provided on the form and in the instructions.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 9 SDR 81, 9 SDR 124, effective July 1, 1983.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-3-2">61-3-2.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-3-2">61-3-2.</A></p> </div> </body> </html>