Title 61, REEMPLOYMENT ASSISTANCE

Any contribution unpaid on the date on which it is due and payable, as prescribed by the Department of Labor and Regulation, shall bear interest at the rate of one and one-half percent per month, or fractional part of a month from and after such date until payment plus accrued in…

A penalty of twenty-five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for the contributions or repo…

If any employer liable to pay contributions and interest, or either, refuses or neglects to pay the same, the amount, including any interest penalty or addition to the contribution, together with the costs that may accrue in addition thereto, shall be a lien in favor of the Depar…

In order to preserve the lien provided by § 61-5-59 against subsequent mortgagees or purchasers for value without notice, or judgment creditors, the Department of Labor and Regulation shall file with the register of deeds in the county in which the property is located a notice of…

The register of deeds of each county shall prepare and keep in the register of deed's office a suitable book so ruled as to show in appropriate columns the following data under the name of the employers arranged alphabetically: (1) The name of the employer; (2) The name of the De…

After a notice of lien has been filed pursuant to § 61-5-60 , the Department of Labor and Regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided for in § 10-22-9 and deliver the warrant to the sheriff of the county. Immedi…

If the sheriff is unable to find property of the employer which may be seized and sold, the sheriff shall, within thirty days after receipt of the warrant, endorse upon the face of the warrant the word, uncollectible and return the warrant to the county treasurer. Source: SDC 193…

Failure or refusal of the county treasurer to issue a distress warrant pursuant to § 61-5-62 if requested so to do or of the sheriff to attempt to execute the same, makes the officer failing to perform the officer's duty personally liable for the delinquent contributions and inte…

Upon the payment of contributions and interest, or either, for which the department has filed lien notice with a register of deeds, the department shall forthwith file with the register of deeds a satisfaction of the lien notice. The register of deeds shall enter the satisfaction…

If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by a civil action by the attorney general in the name of the state of South Dakota, and the employer adjudged in default shall pay the cost of such act…

Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota by that state, whether the …

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter d…

In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under federal bankruptcy law, contributions due are entitled to such priority as is provided in federal bankruptcy law. Source: SL 1936 (SS), ch 3 , § 14 (c); SDC 19…

If any liability was established under § 61-5-35 , as well as interest, penalties, or fees remain unpaid by an employer ten years or more after the liability was established and reasonable efforts have been made to recover the liability, the secretary may declare the sums uncolle…

In lieu of contributions required by employers under this chapter, the State of South Dakota shall pay into the unemployment compensation trust fund an amount equivalent to the amount of benefits paid based on wages earned with the state plus, prior to December 31, 1978, one-half…

The department may for good cause extend the period within which a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1969. Source: SL 1971, ch 276 , …

The Department of Labor and Regulation shall notify each nonprofit organization or political subdivision of any determination which it may make of the organization's or political subdivision's status as an employer and of the effective date of any election which it makes and of a…

In the discretion of the department, any nonprofit organization or group of organizations that elects to become liable for payments in lieu of contributions shall be required within thirty days after the effective date of its election, to execute and file with the department a su…

The amount of the bond required by § 61-5A-12 is equal to the maximum effective tax rate times the organization's taxable wages paid for employment as defined in §§ 61-1-15 and 61-1-36 for the four calendar quarters immediately preceding the effective date of the election. If the…

Any bond deposited under § 61-5A-12 shall be in force for a period of not less than two taxable years and shall be renewed with the approval of the department, at such times as the department may prescribe, but not less frequently than at two - year intervals as long as the organ…

The department shall require adjustments to be made in a previously filed bond as it deems appropriate. If the bond is to be increased, the adjusted bond shall be filed by the organization within thirty days of the date notice of the required adjustment was mailed or otherwise de…

Failure by any organization covered by a bond required by § 61-5A-12 to pay the full amount of payments in lieu of contributions when due, together with any applicable interest and penalties provided for in § 61-5A-33 , shall render the surety liable on said bond to the extent of…

If any nonprofit organization fails to file a bond or to file a bond in an increased amount as provided under §§ 61-5A-12 to 61-5A-16 , inclusive, the department may terminate such organization's election to make payments in lieu of contributions and such termination shall contin…

Each employer who is liable for payments in lieu of contributions shall pay to the department for the fund the amount of regular benefits plus, in the case of nonprofit organizations, the amount of one - half of extended benefits paid that are attributable to service in the emplo…

If benefits paid to an individual are based on wages paid by one or more employers who are liable for payments in lieu of contributions and on wages paid by one or more employers who are liable for contributions, the amount of benefits payable by each employer who is liable for p…

Within fifteen days after the end of a calendar quarter or such other period as determined by the department, the department shall bill the state for an amount equal to the full amount of benefits including, prior to December 31, 1978, one - half of the amount of extended benefit…

If benefits paid to an individual are based on wages paid by two or more employers who are liable for payments in lieu of contributions, the amount of benefits payable by each such employer shall be an amount which bears the same ratio to the total benefits payable to the individ…

Two or more employers who have become liable for payments in lieu of contributions, in accordance with the provisions of §§ 61-5-32 and 61-5A-6 to 61-5A-9 , inclusive, may file a joint application to the department for the establishment of a group account for the purpose of shari…

Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in…

The department may promulgate rules pursuant to chapter 1-26 governing applications for establishment, maintenance and termination of group accounts that are authorized by § 61-5A-21 , for addition of new members to, and withdrawal of active members from, the accounts, and for th…

Notwithstanding any provisions in this chapter, any nonprofit organization that prior to January 1, 1969, paid contributions required by chapter 61-5 , and, pursuant to § 61-5A-6 or 61-5A-7 , elects within thirty days after the effective date of such section, to make payments in …

Payments in lieu of contributions shall be made in accordance with the provisions of §§ 61-5A-26 to 61-5A-29 , inclusive. Source: SL 1971, ch 276 , § 58.

At the end of each calendar quarter, or at the end of any other period as determined by the department, the department shall bill each nonprofit organization, political subdivision, or group of such organizations which has elected to make payments in lieu of contributions for an …

Each nonprofit organization that has elected payments in lieu of contributions may request permission to make such payments as provided in §§ 61-5A-28 and 61-5A-29 . Such method of payment shall become effective upon approval by the department. Source: SL 1971, ch 276 , § 60.

At the end of each calendar quarter, or at the end of such other period as determined by the department, the department shall bill each nonprofit organization for an amount representing one of the following: (1) For 1972, two - tenths of one percent of its total payroll for 1971 …

At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments. Source: SL 1971, ch 276 , § 60.

The amount due specified in any bill from the department shall be conclusive on the organization unless, not later than fifteen days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application for redetermination or an a…

Payment of any bill rendered under §§ 61-5A-26 to 61-5A-29 , inclusive, shall be made not later than thirty days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review an…

At the end of each taxable year, the department shall determine whether the total of payments for such year made by a nonprofit organization is less than, or in excess of, the total amount of regular benefits plus one - half of the amount of extended benefits paid to individuals …

Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§ 61-5-57 and 61-5-58 . Source: SL 1971, ch 276 , § 65; SL 2013, ch 258 , § 19.

Payments made by any nonprofit organization or political subdivision under the provisions of §§ 61-5A-25 to 61-5A-33 , inclusive, shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or political subdivis…

Any political subdivisions of the state which are, or become, subject to this title on January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1978, provided it files with the depa…

Any political subdivision which becomes subject to this title on or after January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two calendar years beginning with the date on which such subjectivity begins by filing a writt…

Any nonprofit organization which is, or becomes, subject to this title on January 1, 1972 may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1972 provided it files with the department a writte…

Any nonprofit organization which becomes subject to this title after January 1, 1972 may elect to become liable for payments in lieu of contributions for a period of not less than two calendar years beginning with the date on which such subjectivity begins by filing a written not…

Any nonprofit organization which makes an election in accordance with § 61-5A-6 or 61-5A-7 or any political subdivision which makes an election in accordance with § 61-5A-5.2 will continue to be liable for payments in lieu of contributions until it files with the department a wri…