South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 61-5-49: Definitions applicable to §§ 61-5-46 to 61-5-48.

Where this section sits in the code

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON