# S.D. Codified Laws § 61-1-5: Successor employers subject to coverage

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5

## Section

- **Citation:** S.D. Codified Laws § 61-1-5
- **Heading:** Successor employers subject to 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

## Text

As used in this title, the term, employer, includes any individual, group of individuals, or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to this title.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (b); SL 1939, ch 86, § 1; SL 2008, ch 277, § 4.

## 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. Check the current official text before relying on it. Not legal advice.