The department may refuse a reduced rate to any employer who is delinquent for contributions, interest, or reports. Source: SDC 1939, § 17.0822 (2) (b) (3) as added by SL 1947, ch 89 , § 1; SL 1961, ch 106 , § 2; SDCL § 61-5-21 ; SL 2012, ch 252 , § 59.
Reduced rate refused for delinquencies
SDCL § 61-5-27 — under EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS.
SDCL § 61-5-27