Section 61-5-20.7 - Contribution rate--Minimum.
61-5-20.7. Contribution rate--Minimum. The contribution rate to be assigned to the employer in South Dakota shall be the rate obtained by the computation provided in §§ 61-5-18.5 to 61-5-18.7, inclusive, but in no event may the rate assigned be lower than one and one-half percent.
Source: SL 1974, ch 326, § 5; SL 2008, ch 277, § 85.