South Dakota Statutes
§ 61-5-49 — Definitions applicable to §§
South Dakota § 61-5-49
JurisdictionSouth Dakota
Title 61REEMPLOYMENT ASSISTANCE
Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS
This text of South Dakota § 61-5-49 (Definitions applicable to §§) 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 § 61-5-49 (2026).
Text
Terms used in §§ 61-5-46 to 61-5-48 , inclusive, mean:
(1)"Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and (2) "Trade or business," includes the employer's workforce.
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Legislative History
SL 2005, ch 281, § 5; SDCL § 61-5-32.4; SL 2012, ch 252, § 59.
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Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3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Repealed by SL 1977, ch 420, § 38.Cite This Page — Counsel Stack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 § 61-5-49, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-5-49.