Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year.
S.D. Codified Laws § 61-5-1
Employer subject to title for entire year
Source: SL 1936 (SS), ch 3, § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86, § 1; SL 1943, ch 77, § 5; SL 1961, ch 107, § 2; SL 2008, ch 277, § 71.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.