South Dakota Codified Laws
Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions
Section 61-5A-10 - Extension of time for election or termination--Retroactive election.

61-5A-10. Extension of time for election or termination--Retroactive election.
The department may for good cause extend the period within which a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1969.

Source: SL 1971, ch 276, ยง56.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 61 - Reemployment Assistance

Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions

Section 61-5A-1 - Reimbursement by state of benefits paid--Share of extended benefits.

Section 61-5A-2 - Periodic billing of benefit costs to state--Amount.

Section 61-5A-5.1 - Election of political subdivision to make payments in lieu of contributions--Notice of election.

Section 61-5A-5.2 - Election of political subdivisions becoming subject to title.

Section 61-5A-6 - Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.

Section 61-5A-7 - Election by newly covered nonprofit organization--Time and minimum period of election.

Section 61-5A-8 - Continuation of nonprofit organization's or political subdivision's election until terminated.

Section 61-5A-9 - Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.

Section 61-5A-9.1 - Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.

Section 61-5A-10 - Extension of time for election or termination--Retroactive election.

Section 61-5A-11 - Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.

Section 61-5A-12 - Surety bond required of organization paying in lieu of contributions.

Section 61-5A-13 - Amount of surety bond.

Section 61-5A-14 - Duration of surety bond--Renewal.

Section 61-5A-15 - Adjustments in surety bond.

Section 61-5A-16 - Liability of surety on bond on failure of organization to pay.

Section 61-5A-17 - Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment.

Section 61-5A-18 - Amount of payments required in lieu of contributions.

Section 61-5A-19 - Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.

Section 61-5A-20 - Apportionment of benefits chargeable between employers making payments in lieu of contributions.

Section 61-5A-21 - Group account for employers making payments in lieu of contributions--Duration and termination.

Section 61-5A-22 - Apportionment among group members of payments in lieu of contributions.

Section 61-5A-23 - Rules governing group accounts.

Section 61-5A-24 - Balance in previous experience-rating account used for benefits chargeable to employer making payments in lieu of contributions.

Section 61-5A-25 - Method of making payments in lieu of contributions.

Section 61-5A-26 - Periodic billing of organization, subdivision, or group making payments in lieu of contributions.

Section 61-5A-27 - Request for permission to make payment in lieu of contributions on basis of percentage of payroll.

Section 61-5A-28 - Periodic billing for payments in lieu of contributions based on payroll--Percentages applied.

Section 61-5A-29 - Annual adjustment of payroll percentages to minimize excess or insufficient payments.

Section 61-5A-30 - Redetermination of amount of payments billed to organization.

Section 61-5A-31 - Time of payment of bill for payments in lieu of contributions.

Section 61-5A-32 - Annual adjustment of payments in lieu of contributions--Payment of deficiency--Refund or retention of excess.

Section 61-5A-33 - Interest and penalties on past due payments in lieu of contributions.

Section 61-5A-34 - Payments in lieu of contributions not to be deducted from wages.