61-1-24. American employer defined. The term, American employer, for the purposes of §§ 61-1-20, 61-1-22, and 61-1-23 means a person who is:
(1) An individual who is a resident of the United States; or
(2) A partnership if two-thirds or more of the partners are residents of the United States; or
(3) A trust, if all of the trustees are residents of the United States; or
(4) A corporation organized under the laws of the United States or of any state.Source: SDCL § 61-1-10 (5) (d) as enacted by SL 1971, ch 276, § 10; SL 2008, ch 277, § 15; SDCL § 61-1-10.8; SL 2012, ch 252, § 59.
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