61-1-55. Title inoperative if federal tax inoperative--Disposition of unobligated funds.
If the tax imposed by title nine of the federal Social Security Act or any other federal tax against which contributions under this title may be credited, shall become inoperative, the provisions of this title shall become inoperative. Any unobligated fund in the state unemployment compensation fund or returned by the United States Treasurer, because the federal Social Security Act is inoperative, shall be refunded to the contributors pro rata to their unexpended contributions.
Source: SL 1936 (SS), ch 3, §20; SDC 1939, §17.0845; SL 2008, ch 277, §38; SDCL §61-1-41; SL 2012, ch 252, §59.
Structure South Dakota Codified Laws
Title 61 - Reemployment Assistance
Chapter 01 - Definitions And General Provisions
Section 61-1-1 - Definition of terms.
Section 61-1-2 - Department to administer title.
Section 61-1-3 - Employing unit defined.
Section 61-1-4 - Employer defined.
Section 61-1-5 - Successor employers subject to coverage.
Section 61-1-5.1 - Combined payrolls of predecessor and successor qualifying for coverage.
Section 61-1-6 - Employer subject to coverage by addition of another employing unit.
Section 61-1-7 - Extension of coverage to employment taxed under federal law.
Section 61-1-8 - Required coverage continues until terminated by law.
Section 61-1-9 - Elective coverage continues for period of election.
Section 61-1-10 - Employment defined.
Section 61-1-11 - Employee and independent contractor distinguished.
Section 61-1-12 - Agent-drivers, commission-drivers, and salesmen included.
Section 61-1-13 - Employment by state or instrumentalities included.
Section 61-1-15 - Employment by religious, charitable, educational, or other organization included.
Section 61-1-17 - Agricultural labor included--Criteria.
Section 61-1-18 - Services included within agricultural labor.
Section 61-1-19 - Certain domestic service included.
Section 61-1-20 - Foreign service for employer with principal place of business in state included.
Section 61-1-22 - Foreign service for employer resident in state included.
Section 61-1-23 - Elective coverage of foreign service.
Section 61-1-24 - American employer defined.
Section 61-1-25 - Crew members of American vessels included.
Section 61-1-27 - Service considered within state--Services in more than one state.
Section 61-1-28 - Services within state not covered by any other compensation law.
Section 61-1-30 - Service outside state controlled from within state.
Section 61-1-33 - Employment exempt under Federal Unemployment Tax Act.
Section 61-1-34 - Foreign government service exempt.
Section 61-1-35 - Instrumentalities of foreign governments exempt.
Section 61-1-36 - Exempt employment by churches, institutions and state.
Section 61-1-38 - Student nurses, interns, and hospital patients exempt.
Section 61-1-39 - Newspaper delivery by minors exempt.
Section 61-1-41 - Insurance agents and solicitors exempt.
Section 61-1-44 - Employment by close relative exempt.
Section 61-1-45 - Coverage determined by nature of employment for major part of pay period.
Section 61-1-46 - Wages defined--Maximum annual wages subject to coverage.
Section 61-1-47 - National Guard weekend training payments not deemed wages.
Section 61-1-48 - Employer's contributions to certain plans not deemed wages.
Section 61-1-49 - Social security tax payments not deemed wages.
Section 61-1-50 - Dismissal payments not deemed wages.
Section 61-1-51 - Week of unemployment defined.
Section 61-1-52 - Registration at employment office required to commence week of unemployment.
Section 61-1-53 - Rules covering temporary or partial employment.
Section 61-1-54 - Rules covering seasonal employment.
Section 61-1-55 - Title inoperative if federal tax inoperative--Disposition of unobligated funds.