South Dakota Administrative Rules
Title 47 - Department of Labor And Regulation
Article 47:06 - Reemployment assistance
Chapter 47:06:02 - Employer's contributions and accounts
Section 47:06:02:03 - Employer's contribution report

Each employer, during the month following the end of each calendar quarter, shall submit a report of employment and wages. The report shall show the number of employees for the period required on the form, the total wages paid to all employees during the period regardless of when services were performed, the total nontaxable wages and the total taxable wages, and the contribution due in accordance with instructions accompanying the form. Sale or closing of the business shall be shown on the final quarterly report as provided on the form and in the instructions.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.