As used in this title, the term, employment, does not include service performed in the employ of an instrumentality wholly owned by a foreign government: (1) If the service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and (2) If the South Dakota Department of Labor and Regulation finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in foreign countries by employees of the United States government and of instrumentalities thereof.
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