The Department of Labor and Regulation may waive the mandatory transfer of the experience-rating account required by § 61-5-46 if the inherent nature of the employing unit has substantially and permanently changed since July 1, 1988. The provisions of this section apply to account transfers occurring on or after July 1, 1992.
S.D. Codified Laws § 61-5-51
Waiver of mandatory transfer of experience-rating account--Conditions
Source: SL 1992, ch 361; SL 2005, ch 281, § 7; SL 2011, ch 1 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.