The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to § 61-5-28 may not be credited to the employers' experience-rating account.

Source: SDC 1939, § 17.0822 (3) as added by SL 1947, ch 89 , § 1; SL 1953, ch 78 ; SL 1961, ch 106 , § 3; SL 1971, ch 276 , § 41; SL 1981, ch 369 , § 2; SL 2008, ch 277 , § 89; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-27 ; SL 2012, ch 252 , § 59.