S.D. Codified Laws § 61-5-40 (2026)
The provisions of § 61-5-39 do not apply to any employer reimbursing the department for benefits in lieu of contributions.
Source: SL 1973, ch 306 , § 1; SL 2008, ch 277 , § 91; SDCL § 61-5-29.1 ; SL 2012, ch 252 , § 59.