EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS
Employer subject to title for entire year.
Elective coverage of employer--Minimum period of coverage--Notice of termination.
Elective coverage of distinct place of business--Minimum period of coverage--Notice
Termination of elective coverage on notice by secretary.
61-5-6 to 61-5-9. Repealed.
Termination of coverage on application by employer no longer subject to title.
Termination of coverage on transfer of account to successor in business.
Termination of coverage on employer's cessation of business.
Provisions governing employers' contributions.
61-5-18.1 to 61-5-18.4. Temporary.
61-5-18.5 to 61-5-18.10. Repealed.
61-5-18.11 to 61-5-18.13. Repealed.
61-5-20.3 to 61-5-20.7. Transferred.
Rules establishing method of computing employers' contributions.
Initial contribution rates for employers--Employer classification--Experience rating.
61-5-24.1, 61-5-24.2. Transferred.
Contribution rate based on employer's experience-rating account and reserve ratio.
Employer's reserve ratio for 2007 through 2009.
Employer's reserve ratio for 2010 and thereafter.
Qualification for rate based on experience by employer moving from another state--Information certified.
Withdrawal of request for contribution rate based on experience--Time.
Information required on benefits paid in other states on transferred operations.
Consideration of experience in state from which operation transferred--Computation
of contribution rate.
Reduced rate refused for delinquencies.
Increase in all employers' rates on reduction of amount in the unemployment
compensation fund--Application and duration of rate--Amount payable.
Investment fee rate--Terms and conditions of payment and collection--Deposit of
proceeds--Limitation on increase.
Employer's investment in state's future fund--Purposes--Expenditures.
Interest on negative balance in employer's experience rating account.
Contributions by nonprofit organizations or political subdivisions--Direct payment
of benefits in lieu of contributions.
to 61-5-32.5. Transferred.
Rights of appeal under political subdivision coverage.
Voluntary additional contributions credited to employer's account.
Contributions paid in accordance with rules.
Deduction of contributions from wages prohibited.
Contributions credited to experience-rating accounts.
Benefits charged against accounts--Allocation among successive employers in base
Benefits charged against experience-rating accounts--Causes of separation from
which account not chargeable.
Charges to experience-rating accounts not applicable to employers reimbursing
Benefits prorated among all employer experience-rating accounts--Computation.
Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
Circumstance warranting return of experience-rating accounts to sellers.
New experience-rating account established after five years without coverage--Prior
balances not considered--Exception.
Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
Knowing violation or attempted violation of § 61-5-46 related to determining
contribution rate assignment as misdemeanor--Additional penalties.
Rules to implement application of § 61-5-46.
Definitions applicable to §§ 61-5-46 to 61-5-48.
Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.
Waiver of mandatory transfer of experience-rating account--Conditions.
Procedures to identify transfer or acquisition of business.
Pooled fund maintained by department--Moneys credited.
Violation by employer to reduce benefits or contributions as misdemeanor--Separate
Employee's agreement to pay employer's contributions void-- Deduction from wages
prohibited--Violation as misdemeanor.
Adjustment and refund of erroneous contributions.
Interest on delinquent contributions.
Penalty for failure to pay contributions or make reports.
Delinquent contributions as lien on employer's property--Attachment and
continuation of lien.
Notice of lien filed with register of deeds.
Book maintained by register of deeds--Contents of lien entry--Endorsement and
recording of notice--Exemption from fees.
Distress warrant for collection of contributions--Sale of property and disposition of
Return of uncollectible distress warrant.
Liability of county officer for failure to issue or execute distress warrant.
Satisfaction of lien recorded on payment of contributions.
Civil action for collection of contributions--Preference on court calendar.
Action in South Dakota for contributions to other states--Reciprocity.
Priority of contribution claims in state insolvency proceedings.
Priority of contribution claims in bankruptcy proceedings.