{"data":{"id":"us-sd/sdcl-61-5-1","jurisdiction":"us-sd","citation":"SDCL § 61-5-1","heading":"Employer subject to title for entire year.","body":"Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year.","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-5. EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS"],"source_url":"https://sdlegislature.gov/Statutes/61-5-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c506c75ee86779e4f881616d951c6613fb3056cb91bde8b41c5a3641b7f9b46e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-4-15","next":"us-sd/sdcl-61-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}