61-5-37. Contributions credited to experience-rating accounts.
The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to §61-5-28 may not be credited to the employers' experience-rating account.
Source: SDC 1939, §17.0822 (3) as added by SL 1947, ch 89, §1; SL 1953, ch 78; SL 1961, ch 106, §3; SL 1971, ch 276, §41; SL 1981, ch 369, §2; SL 2008, ch 277, §89; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-27; SL 2012, ch 252, §59.