S.D. Codified Laws § 61-1-44

Current through the 2024 Legislative Session

Section 61-1-44 - Employment by close relative exempt

As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother.

SDCL 61-1-44

SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (4); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 2008, ch 277, §30; SDCL § 61-1-30; SL 2012, ch 252, §59.