47:06:02:09Computation date of employer's

experience rates for experience rating accounts consolidated prior to July 1. The computation date for redetermining the contribution rate for experience rating accounts which have been consolidated prior to July 1 is December 31 of the preceding calendar year. The experience rating account balance shall include contributions received through January 31 of the year during which consolidation occurs and benefits paid through December 31 of the preceding calendar year.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 39 SDR 127, effective January 23, 2013.