The provisions of §§ 61-5-46 to 61-5-49 , inclusive, shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor. Source: SL 2005, ch 281 , § 6; SDCL § 61-5-32.5; SL 2012, ch 252 , § 59.
Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards
SDCL § 61-5-50 — under EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS.
SDCL § 61-5-50