South Dakota Statutes
§ 61-5-49 — Definitions applicable to §§
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Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3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Repealed by SL 1977, ch 420, § 38.