61-5-32. Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.
Any nonprofit organization or group of such organizations or political subdivisions which, pursuant to §61-1-13 or 61-1-15 and 61-1-36, is, or becomes, subject to this title shall pay contributions under the provisions of chapter 61-5, unless it elects, as provided in chapter 61-5A, to pay to the department for the unemployment fund an amount equal to the amount of regular benefits and, in the case of nonprofit organizations of one-half of the extended benefits paid, or, in the case of political subdivisions, the extended benefits paid, that is attributable to service in the employ of the nonprofit organization or political subdivision, to individuals for weeks of unemployment which begin during the effective period of the election.
Source: SL 1971, ch 276, §51; SL 1977, ch 420, §18; SL 2008, ch 277, §73; SDCL §61-5-5.1; SL 2012, ch 252, §59.
Structure South Dakota Codified Laws
Title 61 - Reemployment Assistance
Chapter 05 - Employers' Contributions And Accounts
Section 61-5-1 - Employer subject to title for entire year.
Section 61-5-3 - Elective coverage of employer--Minimum period of coverage--Notice of termination.
Section 61-5-5 - Termination of elective coverage on notice by secretary.
Section 61-5-11 - Termination of coverage on application by employer no longer subject to title.
Section 61-5-15 - Termination of coverage on transfer of account to successor in business.
Section 61-5-17 - Termination of coverage on employer's cessation of business.
Section 61-5-18 - Provisions governing employers' contributions.
Section 61-5-23 - Rules establishing method of computing employers' contributions.
Section 61-5-25.1 - Employer's reserve ratio for 2007 through 2009.
Section 61-5-25.2 - Employer's contribution rates for 2010 through 2014.
Section 61-5-25.3 - Employer's reserve ratio--Contribution rates for 2015 through 2017.
Section 61-5-25.4 - Employer's reserve ratio--Contribution rates for 2018 through 2019.
Section 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 and thereafter.
Section 61-5-27 - Reduced rate refused for delinquencies.
Section 61-5-28.1 - Administrative fee.
Section 61-5-29 - Investment fee.
Section 61-5-29.1 - Employer's investment in state's future fund--Purposes--Expenditures.
Section 61-5-31 - Interest on negative balance in employer's experience rating account.
Section 61-5-33 - Rights of appeal under political subdivision coverage.
Section 61-5-34 - Voluntary additional contributions credited to employer's account.
Section 61-5-35 - Contributions paid in accordance with rules.
Section 61-5-36 - Deduction of contributions from wages prohibited.
Section 61-5-37 - Contributions credited to experience-rating accounts.
Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers.
Section 61-5-48 - Rules to implement application of § 61-5-46.
Section 61-5-49 - Definitions applicable to §§ 61-5-46 to 61-5-48.
Section 61-5-50 - Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.
Section 61-5-51 - Waiver of mandatory transfer of experience-rating account--Conditions.
Section 61-5-52 - Procedures to identify transfer or acquisition of business.
Section 61-5-53 - Pooled fund maintained by department--Moneys credited.
Section 61-5-56 - Adjustment and refund of erroneous contributions.
Section 61-5-57 - Interest on delinquent contributions.
Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports.
Section 61-5-60 - Notice of lien filed with register of deeds.
Section 61-5-63 - Return of uncollectible distress warrant.
Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant.
Section 61-5-65 - Satisfaction of lien recorded on payment of contributions.
Section 61-5-66 - Civil action for collection of contributions--Preference on court calendar.
Section 61-5-67 - Action in South Dakota for contributions to other states--Reciprocity.
Section 61-5-68 - Priority of contribution claims in state insolvency proceedings.
Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings.
Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions.