South Dakota § 61-5-44 - New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
Full text of South Dakota South Dakota Codified Laws § 61-5-44 — New experience-rating account established after five years without coverage--Prior balances not considered--Exception., with citation guidance and answers to common questions.
§ 61-5-44. New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
Any employer who has had no employment in South Dakota subject to this title for five consecutive years shall establish a new experience-rating account for the determination of future contribution rates, and any balances or overdrafts in the experience-rating account established prior to the interruption of operations in South Dakota or the interruption of coverage under this title may not be used in the determination of such future rates. However, an entity that has never discontinued operations has the option of resuming its experience rating account balance if the entity again becomes an employer subject to this title within the immediately following second consecutive five-year period.
Source: SDC 1939, § 17.0822 (6) as added by SL 1949, ch 76, § 4; SL 1997, ch 300, § 1; SL 2008, ch 277, § 92; SDCL § 61-5-31; SL 2012, ch 252, § 59.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-5-44
What does South Dakota Codified Laws § 61-5-44 cover?
Section 61-5-44 ("New experience-rating account established after five years without coverage--Prior balances not considered--Exception.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 61-5-44?
A common citation format is "South Dakota Codified Laws § 61-5-44" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 61-5-44 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.