South Dakota Codified Laws
Chapter 05 - Employers' Contributions And Accounts
Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings.

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 61-5-4 - Elective coverage of distinct place of business--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 61-5-24 - Initial contribution rates for employers--Employer classification--Experience rating.

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

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

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

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

Section 61-5-39 - Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.

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

Section 61-5-41 - Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.

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

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

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

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

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

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

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

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

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

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

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

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

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.