SDCL § 61-5-38: Benefits charged against accounts--Allocation among successive employers in base period.

Unless otherwise provided in § 61-5-39, or in 61-7-10.1, a proportionate amount of the maximum benefits payable shall be charged against the accounts of employers in the base period under the provisions of this title in inverse chronological order in the same proportion that the wages earned under the employers bears to the total wages earned by the claimant during the claimant's base period for insured work under the employers.