CHAPTER 61-5

EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

61-5-1    Employer subject to title for entire year.

61-5-2    Repealed by SL 1971, ch 276, § 93.

61-5-3    Elective coverage of employer--Minimum period of coverage--Notice of termination.

61-5-4    Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.

61-5-5    Termination of elective coverage on notice by secretary.

61-5-5.1    Transferred to § 61-5-32 by SL 2012, ch 252, § 59.

61-5-6    61-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38.

61-5-10    Repealed by SL 1973, ch 306, § 4.

61-5-11    Termination of coverage on application by employer no longer subject to title.

61-5-12    Repealed by SL 1977, ch 420, § 38.

61-5-13    Repealed by SL 1973, ch 306, § 4.

61-5-14    Repealed by SL 1977, ch 420, § 38.

61-5-15    Termination of coverage on transfer of account to successor in business.

61-5-16    61-5-16. Repealed by SL 2008, ch 277, § 75.

61-5-17    Termination of coverage on employer's cessation of business.

61-5-18    Provisions governing employers' contributions.

61-5-18.1    Temporary and obsolete.

61-5-18.5    Repealed by SL 1993, ch 377, §§ 4 to 9.

61-5-18.11    61-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277, §§ 78 to 80.

61-5-18.14    Repealed by SL 2012, ch 252, § 56.

61-5-18.15    Transferred to § 61-5-25.1 by SL 2012, ch 252, § 59.

61-5-18.16    Transferred to § 61-5-31 by SL 2012, ch 252, § 59.

61-5-18.17    Transferred to § 61-5-25.2 by SL 2012, ch 252, § 59.

61-5-19    Repealed by SL 1984, ch 334, § 3.

61-5-19.1    61-5-19.1. Repealed by SL 2008, ch 277, § 81.

61-5-20    Repealed by SL 1971, ch 276, § 93.

61-5-20.1    Repealed by SL 1984, ch 334, § 4.

61-5-20.2    Transferred to § 61-5-24 by SL 2012, ch 252, § 59.

61-5-20.3    Transferred to §§ 61-5-26 to 61-5-26.4 by SL 2012, ch 252, § 59.

61-5-21    Transferred to § 61-5-27 by SL 2012, ch 252, § 59.

61-5-22    Repealed by SL 1984, ch 335, § 1.

61-5-23    Rules establishing method of computing employers' contributions.

61-5-23.1    Repealed by SL 1971, ch 276, § 93.

61-5-23.2    61-5-23.2. Repealed by SL 2008, ch 277, § 86.

61-5-24    Initial contribution rates for employers--Employer classification--Experience rating.

61-5-24.1    Transferred to §§ 61-5-29, 61-5-29.1 by SL 2012, ch 252, § 59.

61-5-25    Employer's contribution rate--Rate schedule based on average high cost multiplier ratio.

61-5-25.1    Employer's reserve ratio for 2007 through 2009.

61-5-25.2    Employer's contribution rates for 2010 through 2014.

61-5-25.3    Employer's reserve ratio--Contribution rates for 2015 through 2017.

61-5-25.4    Employer's reserve ratio--Contribution rates for 2018 through 2019.

61-5-25.5    Employer's reserve ratio--Contribution rates for 2020 and thereafter.

61-5-26    61-5-26 to 61-5-26.4. Repealed by SL 2015, ch 259, §§ 4 to 8.

61-5-27    Reduced rate refused for delinquencies.

61-5-28    Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.

61-5-28.1    Administrative fee.

61-5-29    Investment fee.

61-5-29.1    Employer's investment in state's future fund--Purposes--Expenditures.

61-5-29.2    Transferred to § 61-5-41 by SL 2012, ch 252, § 59.

61-5-30    61-5-30. Repealed by SL 2005, ch 280, § 3.

61-5-31    Interest on negative balance in employer's experience rating account.

61-5-32    Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.

61-5-32.1    Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252, § 59.

61-5-33    Rights of appeal under political subdivision coverage.

61-5-33.1    Transferred to § 61-5-51 by SL 2012, ch 252, § 59.

61-5-33.2    Transferred to § 61-5-43 by SL 2012, ch 252, § 59.

61-5-33.3    Transferred to § 61-5-52 by SL 2012, ch 252, § 59.

61-5-34    Voluntary additional contributions credited to employer's account.

61-5-35    Contributions paid in accordance with rules.

61-5-36    Deduction of contributions from wages prohibited.

61-5-37    Contributions credited to experience-rating accounts.

61-5-38    Benefits charged against accounts--Allocation among successive employers in base period.

61-5-38.1    Repealed by SL 1983, ch 383, § 1.

61-5-39    [Effective until July 1, 2021] Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.

61-5-40    Charges to experience-rating accounts not applicable to employers reimbursing benefits.

61-5-41    [Effective until July 1, 2021] Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.

61-5-42    Succession to experience-rating account on acquisition of business by another--Federal standards to be met.

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

61-5-44    New experience-rating account established after five years without coverage--Prior balances not considered--Exception.

61-5-45    Experience-rating account continued during employer's military service--Reestablishment on resumption of business.

61-5-46    Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.

61-5-47    Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.

61-5-48    Rules to implement application of § 61-5-46.

61-5-49    Definitions applicable to §§ 61-5-46 to 61-5-48.

61-5-50    Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.

61-5-51    Waiver of mandatory transfer of experience-rating account--Conditions.

61-5-52    Procedures to identify transfer or acquisition of business.

61-5-53    Pooled fund maintained by department--Moneys credited.

61-5-54    Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.

61-5-55    Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.

61-5-56    Adjustment and refund of erroneous contributions.

61-5-57    Interest on delinquent contributions.

61-5-58    [Effective until July 1, 2021] Penalty for failure to timely pay contributions or submit reports.

61-5-59    Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

61-5-60    Notice of lien filed with register of deeds.

61-5-61    Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.

61-5-62    Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.

61-5-63    Return of uncollectible distress warrant.

61-5-64    Liability of county officer for failure to issue or execute distress warrant.

61-5-65    Satisfaction of lien recorded on payment of contributions.

61-5-66    Civil action for collection of contributions--Preference on court calendar.

61-5-67    Action in South Dakota for contributions to other states--Reciprocity.

61-5-68    Priority of contribution claims in state insolvency proceedings.

61-5-69    Priority of contribution claims in bankruptcy proceedings.

61-5-70    Cancellation of uncollectible unemployment insurance contributions.