47:06:02:15Recomputation of successor
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
employer's contribution rate. If the successor was an employer prior to the effective date of the transfer, the successor's contribution rate for the balance of the year in which the transfer is made shall be recomputed to include the acquired employment experience and reserve account. The recomputed rate shall be effective on the first day of the calendar quarter following the quarter during which the transfer was made. For each succeeding year the rate shall be computed to include the acquired employment experience and reserve account.
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.