The computation date for redetermining the contribution rate for experience rating accounts which have been consolidated prior to July 1 is December 31 of the preceding calendar year. The experience rating account balance shall include contributions received through January 31 of the year during which consolidation occurs and benefits paid through December 31 of the preceding calendar year.
S.D. Admin. R. 47:06:02:09
General Authority: SDCL 61-5-23.
Law Implemented: SDCL 61-5-25 to 61-5-28, 61-5-31.