South Dakota Statutes
§ 61-1-49 — Social security tax payments not deemed wages.
South Dakota § 61-1-49
This text of South Dakota § 61-1-49 (Social security tax payments not deemed wages.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 61-1-49 (2026).
Text
As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.
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Legislative History
SDC 1939, § 17.0802 (13) (c) as added by SL 1941, ch 82, § 4; SL 2008, ch 277, § 33; SDCL §
Nearby Sections
15
§ 61-1-1
Definition of terms.§ 61-1-10
Employment defined.§ 61-1-10.1
Transferred to §§§ 61-1-10.10
Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3
Transferred to §§ 61-1-10.4
Transferred to §§ 61-1-10.5
Transferred to §§ 61-1-10.6
Transferred to §§§ 61-1-14
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund.§ 61-1-16
Repealed by SL 1977, ch 420, § 38.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 61-1-49, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-1-49.