South Dakota § 61-5-56 - Adjustment and refund of erroneous contributions.
Full text of South Dakota South Dakota Codified Laws § 61-5-56 — Adjustment and refund of erroneous contributions., with citation guidance and answers to common questions.
§ 61-5-56. Adjustment and refund of erroneous contributions.
If, not later than three years after the date on which any contributions or interest thereon have been paid, an employer who has paid the contributions or interest thereon makes application for adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because the adjustment cannot be made, and the department determines that the contributions or interest, or any portion thereof, was erroneously collected, the department shall allow the employer to make an adjustment thereof, without interest, in connection with subsequent contribution payments by the employer. However, if the adjustment cannot be made, the department shall refund the amount, less any benefits which have been paid from the amount, without interest from the fund. For like cause and within the same period, adjustment or refund may be so made on the department's own initiative.
Source: SL 1936 (SS), ch 3, § 14 (d); SDC 1939, § 17.0827; SL 1941, ch 88; SL 1943, ch 77, § 6; SL 2008, ch 277, § 96; SDCL § 61-5-37; SL 2012, ch 252, § 59.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-5-56
What does South Dakota Codified Laws § 61-5-56 cover?
Section 61-5-56 ("Adjustment and refund of erroneous contributions.") 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 § 61-5-56?
A common citation format is "South Dakota Codified Laws § 61-5-56" (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 § 61-5-56 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.