S.D. Admin. R. 47:06:03:03

Current through Register Vol. 51, page 71, January 6, 2025
Section 47:06:03:03 - Effective period of employer election

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

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 39 SDR 127, effective 1/23/2013.

General Authority: SDCL 61-1-27.

Law Implemented: SDCL 61-1-26 to 61-1-30.