<html> <head> <title>Rule 47:06:02:11.01 Collection of delinquent contributions.</title> <META NAME="Keywords" Content="Administrative Rules 47:06:02:11.01"> <META NAME="Description" Content="Administrative Rules 47:06:02:11.01 Collection of delinquent contributions."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:Times; panose-1:2 2 6 3 5 4 5 2 3 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt; font-family:"Calibri",sans-serif;} /* Page Definitions */ @page WordSection1 {size:8.5in 11.0in; margin:49.7pt 63.35pt 49.7pt 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>47:06:02:11.01.&nbsp;&nbsp;Collection of delinquent contributions.</b> Any contribution unpaid on the date on which it is due and payable is delinquent as of the date originally due, and the employer is liable for repayment of that </span><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>re</span><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>employment </span><span style='font-size: 12.0pt;font-family:"Times New Roman",serif'>assistance</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> debt, which shall include any interest due as prescribed by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-57">61-5-57</A>, and any penalty due as prescribed by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-58">61-5-58.</A> The department shall take action to recover </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>delinquent</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>re</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>employment </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>assistance</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> debt in the manner provided in SDCL 61-5-59 to 61-5-66, inclusive, and as prescribed under Section 6402(f) of the Internal Revenue Code of 1986 if the delinquent </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>re</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>employment </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>assistance</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> debt remains uncollected as of the date that is one year after the debt was determined to be due and collected.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 42 SDR 14, effective August 11, 2015; 46 SDR 11, effective July 31, 2019.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-35">61-5-35.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=61-5-35">61-5-35.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;</span></p> </div> </body> </html>