61-5-43Circumstance warranting return of experience-rating accounts to sellers.

Any experience-rating account that has been transferred to a successor employer pursuant to § 61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract.

Source: SL 1997, ch 301, § 1; SDCL § 61-5-33.2; SL 2012, ch 252, § 59.