61-5-27. Reduced rate refused for delinquencies.The department may refuse a reduced rate to any employer who is delinquent for contributions, interest, or reports. Source: SDC 1939, §17.0822 (2) (b) (3) as added by SL 1947, ch 89, §1; SL 1961, ch 106, §2; SDCL §61-5-21; SL 2012, ch 252, §59.
South Dakota Legal Code