As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother.
S.D. Codified Laws § 61-1-44
Employment by close relative exempt
Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (4); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 2008, ch 277, § 30; SDCL § 61-1-30; SL 2012, ch 252, § 59.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.