47:06:02:14Recomputation of
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
transferring employer's contribution rate. The contribution rate previously established for the transferring employer for all units of the employer's business that are retained shall be recomputed in accordance with §§ 47:06:02:09 and 47:06:02:10. The recomputed rate shall be effective on the first day of the calendar quarter following the quarter during which the transfer was made.
Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 15 SDR 128, effective February 26, 1989; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014.