South Dakota § 61-1-5.1 Combined payrolls of predecessor and successor qualifying for coverage.

South Dakota Statutes

§ 61-1-5.1 — Combined payrolls of predecessor and successor qualifying for coverage.

South Dakota § 61-1-5.1

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-1DEFINITIONS AND GENERAL PROVISIONS

This text of South Dakota § 61-1-5.1 (Combined payrolls of predecessor and successor qualifying for coverage.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 61-1-5.1 (2026).

Text

Any employing unit which acquired the organization, trade, or business, or substantially all the assets of another employing unit if such employing unit subsequent to such acquisition, and such acquired unit prior to such acquisition, both within the same calendar quarter, together paid for service in employment wages totaling one thousand five hundred dollars or more shall be an employer under § 61-1-4 .

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Any employing unit which acquired the organization, trade, or business, or substantially all the assets of another employing unit if such employing unit subsequent to such acquisition, and such acquired unit prior to such acquisition, both within the same calendar quarter, together paid for service in employment wages totaling one thousand five hundred dollars or more shall be an employer under § 61-1-4 .