The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to § 61-5-28 may not be credited to the employers' experience-rating account.
S.D. Codified Laws § 61-5-37
Contributions credited to experience-rating accounts
Source: SDC 1939, § 17.0822 (3) as added by SL 1947, ch 89, § 1; SL 1953, ch 78; SL 1961, ch 106, § 3; SL 1971, ch 276, § 41; SL 1981, ch 369, § 2; SL 2008, ch 277, § 89; SL 201…
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.