Combined payrolls of predecessor and successor qualifying for coverage
South DakotaStatutes
Ask Donna
How this section applies to your facts.
SD Code › Title 61 › Chapter 1 › Section 61-1-5.1
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
Any employing unit which acquired the organization, trade, or business, or substantially all the assets of another employing unit if such employing unit subsequent to such acquisition, and such acquired unit prior to such acquisition, both within the same calendar quarter, together paid for service in employment wages totaling one thousand five hundred dollars or more shall be an employer under § 61-1-4 .
Source: SL 1971, ch 276, § 8.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.