SDCL § 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.