§ 61-5-1

S.D. Codified Laws § 61-5-1 (2026)

Employer subject to title for entire year.

SL 1936 (SS), ch 3 , § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86 , § 1; SL 1943, ch 77 , § 5; SL 1961, ch 107 , § 2; SL 2008, ch 277 , § 71.

Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year.

Source: SL 1936 (SS), ch 3 , § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86 , § 1; SL 1943, ch 77 , § 5; SL 1961, ch 107 , § 2; SL 2008, ch 277 , § 71.