South Dakota Codified Laws
Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions
Section 61-5A-5.2 - Election of political subdivisions becoming subject to title.

61-5A-5.2. Election of political subdivisions becoming subject to title.
Any political subdivision which becomes subject to this title on or after January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two calendar years beginning with the date on which such subjectivity begins by filing a written notice of its election with the department not later than thirty days immediately following the date of the determination of such subjectivity.

Source: SL 1977, ch 420, ยง23.

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.