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 47:06:02:11.01 - Collection of delinquent contributions

Universal Citation: SD Admin Rules 47:06:02:11.01
Current through Register Vol. 51, page 43, September 23, 2024

Any contribution unpaid on the date on which it is due and payable is delinquent as of the date originally due, and the employer is liable for repayment of that reemployment assistance debt, which shall include any interest due as prescribed by SDCL 61-5-57, and any penalty due as prescribed by SDCL 61-5-58. The department shall take action to recover such reemployment assistance debt in the manner provided in SDCL 61-5-59 to 61-5-66, inclusive, and as prescribed under Section 6402(f) of the Internal Revenue Code of 1986 if the delinquent reemployment assistance debt remains uncollected as of the date that is one year after the debt was determined to be due and collected.

General Authority: SDCL 61-5-35

Law Implemented: SDCL 61-5-35.

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