61-5-27Reduced rate refused for delinquencies.

The department may refuse a reduced rate to any employer who is delinquent for contributions, interest, or reports.

Source: SDC 1939, § 17.0822 (2) (b) (3) as added by SL 1947, ch 89, § 1; SL 1961, ch 106, § 2; SDCL § 61-5-21; SL 2012, ch 252, § 59.