reglab/housing_qa huggingface dataset:
SD Codified L § 61-5-43 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers.

61-5-43. Circumstance warranting return of experience-rating accounts to sellers.Any experience-rating account that has been transferred to a successor employer pursuant to §61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract. Source: SL 1997, ch 301, §1; SDCL §61-5-33.2; SL 2012, ch 252, §59.
SD Codified L § 61-5-44 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-44 - New experience-rating account established after five years without coverage--Prior balances not considered--Exception.

61-5-44. New experience-rating account established after five years without coverage--Prior balances not considered--Exception.Any employer who has had no employment in South Dakota subject to this title for five consecutive years shall establish a new experience-rating account for the determination of future contribution rates, and any balances or overdrafts in the experience-rating account established prior to the interruption of operations in South Dakota or the interruption of coverage under this title may not be used in the determination of such future rates. However, an entity that has never discontinued operations has the option of resuming its experience rating account balance if the entity again becomes an employer subject to this title within the immediately following second consecutive five-year period. Source: SDC 1939, §17.0822 (6) as added by SL 1949, ch 76, §4; SL 1997, ch 300, §1; SL 2008, ch 277, §92; SDCL §61-5-31; SL 2012, ch 252, §59.
SD Codified L § 61-5-45 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-45 - Experience-rating account continued during employer's military service--Reestablishment on resumption of business.

61-5-45. Experience-rating account continued during employer's military service--Reestablishment on resumption of business.If the department finds that an employer's business is closed solely because of the entrance of one or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States, any of its allies, or of the United Nations, the employer's account may not be terminated. If the business is resumed within two years after the discharge or release from active duty in the armed forces of the person, the employer's experience shall be deemed to have been continuous throughout the period. The experience ratio used for determining the rate of any employer shall be the total contribution paid by the employer minus all benefits, including benefits paid to any individual during the period the employer was in the armed forces, based upon wages paid by the employer prior to the employer's entrance into such forces, divided by the total payrolls for the three most recent calendar years during the whole of which, respectively, the employer has been in business. Source: SDC 1939, §17.0822 (2) (c) as added by SL 1951, ch 95; SL 1961, ch 106, §2; SL 1971, ch 276, §48; SL 2008, ch 277, §93; SDCL §61-5-32; SL 2012, ch 252, §59.
SD Codified L § 61-5-46 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-46 - Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.

61-5-46. Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.Notwithstanding any other provision of law, the following provisions apply with regard to assignment of rates and transfers of experience:(1)If an employer transfers its organization, trade, or business, or a portion thereof, to another employer and, at the time of the transfer, there is substantially common ownership, management, or control of the two employers, then the unemployment experience attributable to the transferred organization, trade, or business shall be transferred to the employer to whom the business is so transferred. The rates of both employers shall be recalculated and made effective immediately upon the date of the transfer of the organization, trade, or business; and(2)If a person who is not an employer under this Title at the time the person acquires the organization, trade, or business of an employer, the unemployment experience of the acquired business may not be transferred to the person if the secretary finds that the person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, the person shall be assigned the applicable new employer rate under the provisions of §61-5-24. In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the secretary shall use objective factors which may include the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long the business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition. Source: SL 2005, ch 281, §2; SDCL §61-5-32.1; SL 2012, ch 252, §59.
SD Codified L § 61-5-47 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-47 - Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.

61-5-47. Knowing violation or attempted violation of §61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.If a person knowingly violates or attempts to violate provisions of §61-5-46 related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person is guilty of a Class 1 misdemeanor. In addition, the person is subject to the following penalties:(1)If the person is an employer, the employer shall be assigned the highest rate assignable under this chapter for the rate year during which the violation or attempted violation occurred and the three rate years immediately following this rate year. However, if the person's business is already at the highest rate for any year, or if the amount of increase in the person's rate would be less than two percent for the year, then a penalty rate of contributions of two percent of taxable wages shall be imposed for such year; or(2)If the person is not an employer, the person is subject to a civil penalty of not more than five thousand dollars. Any such fine shall be deposited in the penalty and interest account established under §61-3-28.For purposes of this section, the term, knowingly, means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved. Source: SL 2005, ch 281, §3; SDCL §61-5-32.2; SL 2012, ch 252, §59.
SD Codified L § 61-5-48 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-48 - Rules to implement application of § 61-5-46.

61-5-48. Rules to implement application of §61-5-46.The secretary may promulgate rules pursuant to chapter 1-26 to implement the application of §61-5-46 to the assignment of rates and transfers of experience. Source: SL 2005, ch 281, §4; SDCL §61-5-32.3; SL 2012, ch 252, §59.
SD Codified L § 61-5-49 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-49 - Definitions applicable to §§ 61-5-46 to 61-5-48.

61-5-49. Definitions applicable to §§61-5-46 to 61-5-48.Terms used in §§61-5-46 to 61-5-48, inclusive, mean:(1)"Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and(2)"Trade or business," includes the employer's workforce. Source: SL 2005, ch 281, §5; SDCL §61-5-32.4; SL 2012, ch 252, §59.
SD Codified L § 61-5-50 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-50 - Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.

61-5-50. Interpretation and application of §§61-5-46 to 61-5-49 to meet federal standards.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.
SD Codified L § 61-5-51 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-51 - Waiver of mandatory transfer of experience-rating account--Conditions.

61-5-51. Waiver of mandatory transfer of experience-rating account--Conditions.The Department of Labor and Regulation may waive the mandatory transfer of the experience-rating account required by §61-5-46 if the inherent nature of the employing unit has substantially and permanently changed since July 1, 1988. The provisions of this section apply to account transfers occurring on or after July 1, 1992. Source: SL 1992, ch 361; SL 2005, ch 281, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-33.1; SL 2012, ch 252, §59.
SD Codified L § 61-5-52 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-52 - Procedures to identify transfer or acquisition of business.

61-5-52. Procedures to identify transfer or acquisition of business.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.
SD Codified L § 61-5-53 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-53 - Pooled fund maintained by department--Moneys credited.

61-5-53. Pooled fund maintained by department--Moneys credited.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)All fines and penalties collected pursuant to the provisions of this title. Source: SL 1937, ch 224, §3; SDC 1939, §17.0822 (5); SL 1947, ch 89, §1; SDC Supp 1960, §17.0822 (4); SL 2008, ch 277, §94; SDCL §61-5-34; SL 2012, ch 252, §59.
SD Codified L § 61-5-54 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-54 - Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.

61-5-54. Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.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 thereto or to avoid becoming or remaining subject to this title or to avoid or reduce any contribution or other payment required from an employing unit under this title, or who intentionally fails or refuses to make any such contributions or other payment or to furnish any reports required hereunder or to produce or permit the inspection or copying of records as required hereunder, commits a Class 2 misdemeanor; and each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense. Source: SL 1936 (SS), ch 3, §16 (b); SDC 1939, §17.9908; SL 1976, ch 158, §43-6; SL 1978, ch 359, §2; SDCL §61-5-35; SL 2012, ch 252, §59.
SD Codified L § 61-5-55 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-55 - Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.

61-5-55. Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.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 finance the employer's contributions required from the employer. Any employer or officer or agent of an employer who shall directly or indirectly require any contribution from any such person in violation of this section or who shall directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required by this title commits a Class 2 misdemeanor. Source: SL 1936 (SS), ch 3, §15 (a); SDC 1939, §§17.0840, 17.9905; SL 1978, ch 359, §2; SL 2008, ch 277, §95; SDCL §61-5-36; SL 2012, ch 252, §59.
SD Codified L § 61-5-56 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-56 - Adjustment and refund of erroneous contributions.

61-5-56. Adjustment and refund of erroneous contributions.If, not later than three years after the date on which any contributions or interest thereon have been paid, an employer who has paid the contributions or interest thereon makes application for adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because the adjustment cannot be made, and the department determines that the contributions or interest, or any portion thereof, was erroneously collected, the department shall allow the employer to make an adjustment thereof, without interest, in connection with subsequent contribution payments by the employer. However, if the adjustment cannot be made, the department shall refund the amount, less any benefits which have been paid from the amount, without interest from the fund. For like cause and within the same period, adjustment or refund may be so made on the department's own initiative. Source: SL 1936 (SS), ch 3, §14 (d); SDC 1939, §17.0827; SL 1941, ch 88; SL 1943, ch 77, §6; SL 2008, ch 277, §96; SDCL §61-5-37; SL 2012, ch 252, §59.
SD Codified L § 61-5-57 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-57 - Interest on delinquent contributions.

61-5-57. Interest on delinquent contributions.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 interest is received by the department. Interest collected pursuant to this section shall be paid into the employment security contingency fund. Source: SL 1936 (SS), ch 3, §14 (a); SDC 1939, §17.0824; SL 1953, ch 76, §4; SDC Supp 1960, §17.0824 (1); SL 1968, ch 86, §2; SL 1981, ch 369, §6; SL 1986, ch 426; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-38; SL 2012, ch 252, §59.
SD Codified L § 61-5-58 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports.

61-5-58. Penalty for failure to timely pay contributions or submit reports.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 reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of one hundred fifty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund. Source: SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97; SDCL § 61-5-39; SL 2012, ch 252, § 59; SL 2016, ch 235, § 1; SL 2020, ch 215, § 3, eff. Jul. 1, 2021.
SD Codified L § 61-5-59 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-59 - Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

61-5-59. Delinquent contributions as lien on employer's property--Attachment and continuation of lien.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 Department of Labor and Regulation upon all property and rights to property whether real or personal belonging to the employer.The lien attaches at the time the contribution becomes due and payable and continues until the liability for the contribution and interest, or either, is satisfied. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §98; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-40; SL 2012, ch 252, §59.
SD Codified L § 61-5-60 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-60 - Notice of lien filed with register of deeds.

61-5-60. Notice of lien filed with register of deeds.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 lien. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §99; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-41; SL 2012, ch 252, §59.
SD Codified L § 61-5-61 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-61 - Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.

61-5-61. Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.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 Department of Labor and Regulation as lien claimant;(3)Time notice of lien was received;(4)Date of notice;(5)Amount of lien then due;(6)When satisfied.The register of deeds shall endorse on each notice of lien filed pursuant to §61-5-60 the date, hour and minute when received, index that notice in the index book, and record the lien in the manner for recording real estate mortgages. The lien is effective from the time of the filing.The filing and recording of such liens and satisfactions shall be done without cost to the state. However, the register of deeds may destroy any record which the records destruction board, acting pursuant to §1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 1981, ch 45, §23; SL 1981, ch 371, §7; SL 2008, ch 277, §100; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-42; SL 2012, ch 252, §59.
SD Codified L § 61-5-62 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-62 - Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.

61-5-62. Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.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. Immediately upon receipt of the warrant the sheriff shall proceed to collect the contributions and interest, or either, by seizure and sale of property in the manner provided in §§10-22-10 to 10-22-27, inclusive, and shall remit the contributions so collected to the department. For the service the sheriff shall be permitted to collect from the employer and retain as the sheriff's compensation the amount provided in §10-22-28. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §101; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-43; SL 2012, ch 252, §59.
SD Codified L § 61-5-63 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-63 - Return of uncollectible distress warrant.

61-5-63. Return of uncollectible distress warrant.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 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §102; SDCL §61-5-44; SL 2012, ch 252, §59.
SD Codified L § 61-5-64 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant.

61-5-64. Liability of county officer for failure to issue or execute distress warrant.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 interest, or either, and the officer's contributions and interest, or either, may be recovered in an action by the department against the officer and the surety. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §103; SDCL §61-5-45; SL 2012, ch 252, §59.
SD Codified L § 61-5-65 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-65 - Satisfaction of lien recorded on payment of contributions.

61-5-65. Satisfaction of lien recorded on payment of contributions.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 on the notice on file in the register of deed's office, and indicate the fact on the index aforesaid. Source: SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §104; SDCL §61-5-46; SL 2012, ch 252, §59.