The contribution rate previously established for the transferring employer for all units of the employer's business that are retained shall be recomputed in accordance with §§ 47:06:02:09 and 47:06:02:10. The recomputed rate shall be effective on the first day of the calendar quarter following the quarter during which the transfer was made.
S.D. Admin. R. 47:06:02:14
General Authority: SDCL 61-5-42.
Law Implemented: SDCL 61-5-42.