{"data":{"id":"us-sd/sdcl-61-5-49","jurisdiction":"us-sd","citation":"SDCL § 61-5-49","heading":"Definitions applicable to §§ 61-5-46 to 61-5-48.","body":"Terms used in §§ 61-5-46 to 61-5-48, inclusive, mean:\n(1) \"Person,\" person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and\n(2) \"Trade or business,\" includes the employer's workforce.","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-5. EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS"],"source_url":"https://sdlegislature.gov/Statutes/61-5-49","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"46b7654fbe7cece2f108d38c4f24a0cb4d2d2b40a8d0838c66f1df5e30ed8f32","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-5-48","next":"us-sd/sdcl-61-5-50"},"notice":"GroundRules: Original legal text. Not legal advice."}