<html> <head> <title>Rule 47:06:02:14 Recomputation of transferring employer's contribution rate.</title> <META NAME="Keywords" Content="Administrative Rules 47:06:02:14"> <META NAME="Description" Content="Administrative Rules 47:06:02:14 Recomputation of transferring employer's contribution rate."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 14 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; text-align:justify; font-size:12.0pt; font-family:"Times New Roman","serif";} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US> <div class=WordSection1> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>47:06:02:14.&nbsp;&nbsp;Recomputation of transferring employer's contribution rate.</b> The contribution rate previously established for the transferring employer for all units of the employer's business that are retained shall be recomputed in accordance with &#167;&#167;&nbsp;47:06:02:09 and 47:06:02:10. The recomputed rate shall be effective on the first day of the calendar quarter following the quarter during which the transfer was made.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, &#167;&nbsp;1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 15 SDR 128, effective February 26, 1989; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014.</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-42">61-5-42.</A></p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-42">61-5-42.</A></p> <p class=MsoNormal>&nbsp;</p> </div> </body> </html>