1. Collections
  2. South Carolina Code of Laws
  3. Title 41
  4. Chapter 31

Article 1

Rates of Contributions

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    41-31-5Definitions41-31-10General rate of contribution41-31-20Employers' accounts41-31-30Classification of employers41-31-40Base rate computation periods41-31-45Debt status estimates; promulgation of regulations41-31-50Determination of tax rates41-31-52Benefits for seasonal workers41-31-55Additional surcharges when fund insolvent; rates; deposit in special account41-31-60Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding41-31-70Account shall not be terminated on account of suspension of business for service in armed forces41-31-80Omitted by 2010 Act No. 234, SECTION 1, eff January 1, 201141-31-90Effect of change of corporate name41-31-100Successor by purchase, merger of entire business as employer; notice41-31-110Computation of base rates applicable to successors41-31-120Successor by merger, purchase of part of established business41-31-125Assignment of employment benefit record upon acquisition or reorganization of existing employment unit41-31-130Refunds not authorized; adjustments made by deductions from future payments41-31-140Transfer of experience rating account41-31-150Treatment of fractions of a cent41-31-160Contribution and wage reports41-31-170Report to employer on status of account; protests