61-5-31 Interest on negative balance in employer's experience rating account. 61-5-32 Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions. 61-5-32.1 Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252 , § 59. 61-5-33 Rights of appeal under political subdivision coverage. 61-5-33.1 Transferred to § 61-5-51 by SL 2012, ch 252 , § 59. 61-5-33.2 Transferred to § 61-5-43 by SL 2012, ch 252 , § 59. 61-5-33.3 Transferred to § 61-5-52 by SL 2012, ch 252 , § 59. 61-5-34 Voluntary additional contributions credited to employer's account. 61-5-35 Contributions paid in accordance with rules. 61-5-36 Deduction of contributions from wages prohibited. 61-5-37 Contributions credited to experience-rating accounts. 61-5-38 Benefits charged against accounts--Allocation among successive employers in base period. 61-5-38.1 Repealed by SL 1983, ch 383 , § 1. 61-5-39 Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments. 61-5-40 Charges to experience-rating accounts not applicable to employers reimbursing benefits. 61-5-41 Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account. 61-5-42 Succession to experience-rating account on acquisition of business by another--Federal standards to be met. 61-5-43 Circumstance warranting return of experience-rating accounts to sellers. 61-5-44 New experience-rating account established after five years without coverage--Prior balances not considered--Exception. 61-5-45 Experience-rating account continued during employer's military service--Reestablishment on resumption of business. 61-5-46 Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception. 61-5-47 Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties. 61-5-48 Rules to implement application of §