An election approved under this chapter shall become effective at the beginning of the calendar quarter in which the election was submitted, unless the election, as approved, specifies the beginning of a different calendar quarter. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, the earlier date may be approved only for those interested jurisdictions in which the employer had no liability to pay contributions for the earlier period.
S.D. Admin. R. 47:06:03:03
General Authority: SDCL 61-1-27.
Law Implemented: SDCL 61-1-26 to 61-1-30.