S.D. Codified Laws § 61-1-24

Current through the 2024 Legislative Session

Section 61-1-24 - American employer defined

The term, American employer, for the purposes of §§ 61-1-20, 61-1-22, and 61-1-23 means a person who is:

(1) An individual who is a resident of the United States; or

(2) A partnership if two-thirds or more of the partners are residents of the United States; or

(3) A trust, if all of the trustees are residents of the United States; or

(4) A corporation organized under the laws of the United States or of any state.

SDCL 61-1-24

SDCL § 61-1-10 (5) (d) as enacted by SL 1971, ch 276, § 10; SL 2008, ch 277, §15; SDCL § 61-1-10.8; SL 2012, ch 252, §59.