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.
S.D. Codified Laws § 61-5-49
Definitions applicable to §§ 61-5-46 to 61-5-48
Source: SL 2005, ch 281, § 5; SDCL § 61-5-32.4; 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.