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9 chapters · 294 sections in this title.
SDCL § 61-5-52 Procedures to identify transfer or acquisition of business
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The secretary shall establish procedures to identify the transfer or acquisition of a business for purposes of §§ 61-5-42 , 61-5-46 to 61-5-51 and this section. Source: SL 2005, ch 281 , § 8; SDCL § 61-5-33.3 ; SL 2012, ch 252 , § 59.
SDCL § 61-5-53 Pooled fund maintained by department--Moneys credited
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The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited: (1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions; (2) All contributions paid by employers; (3) …
SDCL § 61-5-54 Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses
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Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled the…
SDCL § 61-5-55 Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor
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Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this title from such employer, is void. No employer may directly or indirectly make or require or accept any deduction from wages to fin…
