S.D. Admin. R. 47:06:02:14

Current through Register Vol. 51, page 51, October 21, 2024

Section 47:06:02:14 - Recomputation of transferring employer's contribution rate

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

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 15 SDR 128, effective 2/26/1989; 39 SDR 127, effective 1/23/2013; 41 SDR 58, effective 10/14/2014.

General Authority: SDCL 61-5-42.

Law Implemented: SDCL 61-5-42.