61-5-1      Employer subject to title for entire year.
61-5-2      Repealed.
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.
61-5-6 to 61-5-9. Repealed.
61-5-10      Repealed.
61-5-11      Termination of coverage on application by employer no longer subject to title.
61-5-12      Repealed.
61-5-13      Repealed.
61-5-14      Repealed.
61-5-15      Termination of coverage on transfer of account to successor in business.
61-5-16      Repealed.
61-5-17      Termination of coverage on employer's cessation of business.
61-5-18      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 Repealed.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 Repealed.
61-5-18.14      Repealed.
61-5-18.15      Transferred.
61-5-18.16      Transferred.
61-5-18.17      Transferred.
61-5-19      Repealed.
61-5-19.1      Repealed.
61-5-20      Repealed.
61-5-20.1      Repealed.
61-5-20.2      Transferred.
61-5-20.3 to 61-5-20.7. Transferred.
61-5-21      Transferred.
61-5-22      Repealed.
61-5-23      Rules establishing method of computing employers' contributions.
61-5-23.1      Repealed.
61-5-23.2      Repealed.
61-5-24      Initial contribution rates for employers--Employer classification--Experience rating.
61-5-24.1, 61-5-24.2. Transferred.
61-5-25      Contribution rate based on employer's experience-rating account and reserve ratio.
61-5-25.1      Employer's reserve ratio for 2007 through 2009.
61-5-25.2      Employer's reserve ratio for 2010 and thereafter.
61-5-26      Qualification for rate based on experience by employer moving from another state--Information certified.
61-5-26.1      Withdrawal of request for contribution rate based on experience--Time.
61-5-26.2      Information required on benefits paid in other states on transferred operations.
61-5-26.3      Consideration of experience in state from which operation transferred--Computation of contribution rate.
61-5-26.4      Contribution rate--Minimum.

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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.
61-5-29      Investment fee rate--Terms and conditions of payment and collection--Deposit of proceeds--Limitation on increase.
61-5-29.1      Employer's investment in state's future fund--Purposes--Expenditures.
61-5-29.2      Transferred.
61-5-30      Repealed.
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 to 61-5-32.5. Transferred.
61-5-33      Rights of appeal under political subdivision coverage.
61-5-33.1      Transferred.
61-5-33.2      Transferred.
61-5-33.3      Transferred.
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.
61-5-39      Benefits charged against experience-rating accounts--Causes of separation from which account not chargeable.
61-5-40      Charges to experience-rating accounts not applicable to employers reimbursing benefits.
61-5-41      Benefits prorated among all employer experience-rating accounts--Computation.
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.

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61-5-57      Interest on delinquent contributions.
61-5-58      Penalty for failure to pay contributions or make 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.

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