As used in this title, the term, employer, includes any individual, group of individuals or employing unit which acquired the organization, trade, or business, or substantially all of the assets thereof, of another employing unit and which, if treated as a single unit with such other employing unit would be an employer under § 61-1-4.
S.D. Codified Laws § 61-1-6
Employer subject to coverage by addition of another employing unit
Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (c); SL 1939, ch 86, § 1; SL 2008, ch 277, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.