# S.D. Codified Laws § 61-1-5.1: Combined payrolls of predecessor and successor qualifying for coverage

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.1

## Section

- **Citation:** S.D. Codified Laws § 61-1-5.1
- **Heading:** Combined payrolls of predecessor and successor qualifying for coverage
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 61 / Chapter 1 / Section 61-1-5.1

## 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.

## Nearby sections

- [S.D. Codified Laws § 61-1-1 Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-1.md)
- [S.D. Codified Laws § 61-1-2 Department to administer title](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-2.md)
- [S.D. Codified Laws § 61-1-3 Employing unit defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-3.md)
- [S.D. Codified Laws § 61-1-4 Employer defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-4.md)
- [S.D. Codified Laws § 61-1-5 Successor employers subject to coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.md)
- [S.D. Codified Laws § 61-1-5.1 Combined payrolls of predecessor and successor qualifying for coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.1.md)
- [S.D. Codified Laws § 61-1-6 Employer subject to coverage by addition of another employing unit](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-6.md)
- [S.D. Codified Laws § 61-1-7 Extension of coverage to employment taxed under federal law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-7.md)
- [S.D. Codified Laws § 61-1-8 Required coverage continues until terminated by law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-8.md)
- [S.D. Codified Laws § 61-1-9 Elective coverage continues for period of election](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-9.md)
- [S.D. Codified Laws § 61-1-10 Employment defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-10.md)
- [S.D. Codified Laws § 61-1-11 Employee and independent contractor distinguished](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-11.md)
- [S.D. Codified Laws § 61-1-12 Agent-drivers, commission-drivers, and salesmen included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-12.md)
- [S.D. Codified Laws § 61-1-13 Employment by state or instrumentalities included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.1. Check the current official text before relying on it. Not legal advice.