The provisions of § 61-5-39 do not apply to any employer reimbursing the department for benefits in lieu of contributions.
S.D. Codified Laws § 61-5-40
Charges to experience-rating accounts not applicable to employers reimbursing benefits
Source: SL 1973, ch 306, § 1; SL 2008, ch 277, § 91; SDCL § 61-5-29.1; SL 2012, ch 252, § 59.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.