61-5-46 to 61-5-48 . 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.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.