61-5-43. Circumstance warranting return of experience-rating accounts to sellers.
Any experience-rating account that has been transferred to a successor employer pursuant to §61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract.
Source: SL 1997, ch 301, §1; SDCL §61-5-33.2; SL 2012, ch 252, §59.