reglab/housing_qa huggingface dataset:
SD Codified L § 61-5-66 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-66 - Civil action for collection of contributions--Preference on court calendar.

61-5-66. Civil action for collection of contributions--Preference on court calendar.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 action. Civil actions brought under this section to collect contributions or interest thereon from any employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this title and cases arising under the worker's compensation law of this state. Source: SL 1936 (SS), ch 3, §14 (b); SDC 1939, §17.0825; SL 1941, ch 87; SDCL §61-5-47; SL 2012, ch 252, §59.
SD Codified L § 61-5-67 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-67 - Action in South Dakota for contributions to other states--Reciprocity.

61-5-67. Action in South Dakota for contributions to other states--Reciprocity.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 right is granted by a statutory authority, or as a matter of comity. Source: SDC 1939, §17.0825 (2) as added by SL 1951, ch 96; SDCL §61-5-48; SL 2012, ch 252, §59; SL 2019, ch 216, §14.
SD Codified L § 61-5-68 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-68 - Priority of contribution claims in state insolvency proceedings.

61-5-68. Priority of contribution claims in state insolvency proceedings.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 due shall be paid in full prior to all other claims except taxes and claims for wages of not more than six hundred dollars to each claimant, earned within six months of the commencement of the proceeding. Source: SL 1936 (SS), ch 3, §14 (c); SDC 1939, §17.0826; SL 1961, ch 107, §3; SDCL §61-5-49; SL 2012, ch 252, §59.
SD Codified L § 61-5-69 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings.

61-5-69. Priority of contribution claims in bankruptcy proceedings.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 1939, §17.0826; SL 1961, ch 107, §3; SL 2008, ch 277, §105; SDCL §61-5-50; SL 2012, ch 252, §59.
SD Codified L § 61-5-70 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions.

61-5-70. Cancellation of uncollectible unemployment insurance contributions.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 uncollectible and cancel the liability if satisfied there are no available means of collecting the liability. The secretary may declare at any time as uncollectible any amount due from an employer for which liability was established under §61-5-35, as well as interest, penalties, or fees remain unpaid upon receipt of proper certification by a Department of Labor and Regulation representative that the liability is uncollectible due to death or bankruptcy. Source: SL 2018, ch 284, §1.
SD Codified L § 61-5A-1 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-1 - Reimbursement by state of benefits paid--Share of extended benefits.

61-5A-1. Reimbursement by state of benefits paid--Share of extended benefits.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 of the amount of extended benefits paid, and thereafter, the amount of extended benefits paid, to individuals based on wages paid by the state for service defined in §61-1-13. Source: SL 1971, ch 276, §§70, 71; SDCL Supp, §61-5A-2; SL 1974, ch 327, §1; SL 1977, ch 420, §20; SL 2013, ch 258, §15.
SD Codified L § 61-5A-2 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-2 - Periodic billing of benefit costs to state--Amount.

61-5A-2. Periodic billing of benefit costs to state--Amount.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 benefits, and thereafter, the amount of extended benefits, if any, paid during such quarter or other prescribed period that is attributable to service in the employ of the state. Source: SL 1971, ch 276, §71; SL 1974, ch 327, §2; SL 1977, ch 420, §21.
SD Codified L § 61-5A-5.1 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-5.1 - Election of political subdivision to make payments in lieu of contributions--Notice of election.

61-5A-5.1. Election of political subdivision to make payments in lieu of contributions--Notice of election.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 department a written notice of its election within the thirty-day period immediately following such date. Source: SL 1977, ch 420, §22.
SD Codified L § 61-5A-5.2 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-5.2 - Election of political subdivisions becoming subject to title.

61-5A-5.2. Election of political subdivisions becoming subject to title.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 written notice of its election with the department not later than thirty days immediately following the date of the determination of such subjectivity. Source: SL 1977, ch 420, §23.
SD Codified L § 61-5A-6 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-6 - Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.

61-5A-6. Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.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 written notice of its election within the thirty-day period immediately following such date. Source: SL 1971, ch 276, §52.
SD Codified L § 61-5A-7 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-7 - Election by newly covered nonprofit organization--Time and minimum period of election.

61-5A-7. Election by newly covered nonprofit organization--Time and minimum period of election.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 notice of its election with the department not later than thirty days immediately following the date of the determination of such subjectivity. Source: SL 1971, ch 276, §53.
SD Codified L § 61-5A-8 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-8 - Continuation of nonprofit organization's or political subdivision's election until terminated.

61-5A-8. Continuation of nonprofit organization's or political subdivision's election until terminated.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 written notice terminating its election not later than thirty days prior to the beginning of the taxable year for which such termination shall first be effective. Source: SL 1971, ch 276, §54; SL 1977, ch 420, §24.
SD Codified L § 61-5A-9 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-9 - Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.

61-5A-9. Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.Any nonprofit organization or political subdivision which has been paying contributions under this title for a period subsequent to January 1, 1972 may change to a reimbursable basis by filing with the department not later than thirty days prior to the beginning of any taxable year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next year. Source: SL 1971, ch 276, §55; SL 1977, ch 420, §25.
SD Codified L § 61-5A-9.1 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-9.1 - Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.

61-5A-9.1. Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.Any nonprofit organization which elects to make payments in lieu of contributions into the unemployment compensation fund as provided in §61-5A-6, 61-5A-7 or 61-5A-9, is not liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in §61-6-7 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section 121 of Public Law 94-566 as passed October 23, 1976. Source: SL 1977, ch 420, §26; SL 2013, ch 258, §16.
SD Codified L § 61-5A-10 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-10 - Extension of time for election or termination--Retroactive election.

61-5A-10. Extension of time for election or termination--Retroactive election.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, §56.
SD Codified L § 61-5A-11 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-11 - Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.

61-5A-11. Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.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 any termination of election. Determinations are subject to reconsideration, appeal and review in accordance with chapter 61-7. Source: SL 1971, ch 276, §57; SL 1977, ch 420, §27; SL 1983, ch 22, §12; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011.
SD Codified L § 61-5A-12 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-12 - Surety bond required of organization paying in lieu of contributions.

61-5A-12. Surety bond required of organization paying in lieu of contributions.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 surety bond approved by the department. Source: SL 1971, ch 276, §66.
SD Codified L § 61-5A-13 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-13 - Amount of surety bond.

61-5A-13. Amount of surety bond.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 nonprofit organization did not pay wages in each of such four calendar quarters, the amount of the bond shall be as determined by the department. Source: SL 1971, ch 276, §67; SL 1973, ch 307, §1; SL 2013, ch 258, §17.
SD Codified L § 61-5A-14 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-14 - Duration of surety bond--Renewal.

61-5A-14. Duration of surety bond--Renewal.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 organization continues to be liable for payments in lieu of contributions. Source: SL 1971, ch 276, §68.
SD Codified L § 61-5A-15 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-15 - Adjustments in surety bond.

61-5A-15. Adjustments in surety bond.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 delivered to it. Source: SL 1971, ch 276, §68.
SD Codified L § 61-5A-16 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-16 - Liability of surety on bond on failure of organization to pay.

61-5A-16. Liability of surety on bond on failure of organization to pay.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 the bond, as though the surety was such organization. Source: SL 1971, ch 276, §68.
SD Codified L § 61-5A-17 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-17 - Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment.

61-5A-17. Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment.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 continue for not less than the four-consecutive-calendar-quarter period beginning with the quarter in which such termination becomes effective; provided, that the department may extend for good cause the applicable filing or adjustment period by not more than thirty days. Source: SL 1971, ch 276, §69.
SD Codified L § 61-5A-18 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-18 - Amount of payments required in lieu of contributions.

61-5A-18. Amount of payments required in lieu of contributions.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 employ of such employer, or, in the case of the state of South Dakota and political subdivisions, prior to December 31, 1978, the amount of one-half of the extended benefits paid and thereafter the amount of extended benefits paid that are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the fund by each employer who is liable for such payments shall be determined in accordance with the provisions of §§61-5A-19 and 61-5A-20, except as provided in §61-5A-2. Source: SL 1971, ch 276, §43; SL 1977, ch 420, §28.
SD Codified L § 61-5A-19 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-19 - Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.

61-5A-19. Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.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 payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits payable to the individual as the total base-period wages paid to the individual by such employer bear to the total base-period wages paid to the individual by all of his base-period employers. Source: SL 1971, ch 276, §44.
SD Codified L § 61-5A-20 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-20 - Apportionment of benefits chargeable between employers making payments in lieu of contributions.

61-5A-20. Apportionment of benefits chargeable between employers making payments in lieu of contributions.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 individual as the total base-period wages paid to the individual by such employer bear to the total base-period wages paid to the individual by all of his base-period employers. Source: SL 1971, ch 276, §45.
SD Codified L § 61-5A-21 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-21 - Group account for employers making payments in lieu of contributions--Duration and termination.

61-5A-21. Group account for employers making payments in lieu of contributions--Duration and termination.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 sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this section. Upon its approval of the application, the department shall establish a group account for such employers effective as of the beginning of the calendar quarter in which it receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the department or upon application by the group. Source: SL 1971, ch 276, §74; SL 2013, ch 258, §18.
SD Codified L § 61-5A-22 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-22 - Apportionment among group members of payments in lieu of contributions.

61-5A-22. Apportionment among group members of payments in lieu of contributions.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 employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. Source: SL 1971, ch 276, §74.
SD Codified L § 61-5A-23 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions|Section 61-5A-23 - Rules governing group accounts.

61-5A-23. Rules governing group accounts.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 the determination of the amounts that are payable under §61-5A-22 by members of the group and the time and manner of such payments. Source: SL 1971, ch 276, §74; SL 1993, ch 375, §31.