As used in this title, the term, employer, includes any individual, group of individuals, or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to this title.
S.D. Codified Laws § 61-1-5
Successor employers subject to coverage
Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (b); SL 1939, ch 86, § 1; SL 2008, ch 277, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.