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§ 61-1-22 Foreign service for employer resident in state included.

SD Codified L § 61-1-22 (2019) (N/A)
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61-1-22. Foreign service for employer resident in state included. The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel provisions of another state's law, if the employer has no place of business in the United States, but:

(1) The employer is an individual who is a resident of this state; or

(2) The employer is a corporation which is organized under the laws of this state; or

(3) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.Source: SDCL § 61-1-10 (5) (b) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 13; SL 2008, ch 277, § 13; SDCL § 61-1-10.6; SL 2012, ch 252, § 59.

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§ 61-1-21 Repealed.
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§ 61-1-23 Elective coverage of foreign service.