South Dakota Statutes

§ 61-5A-13 — Amount of surety bond.

South Dakota·Title 61 REEMPLOYMENT ASSISTANCE·Ch. 61-5A REIMBURSEMENT OF BENEFITS IN LIEU OF CONTRIBUTIONS
The amount of the bond required by § 61-5A-12 is equal to the maximum effective tax rate times the organization's taxable wages paid for employment as defined in §§ 61-1-15 and 61-1-36 for the four calendar quarters immediately preceding the effective date of the election. If the nonprofit organization did not pay wages in each of such four calendar quarters, the amount of the bond shall be as determined by the department.

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Legislative History

SL 1971, ch 276, § 67; SL 1973, ch 307, § 1; SL 2013, ch 258, § 17.

Nearby Sections

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