The term, American employer, for the purposes of §§ 61-1-20, 61-1-22, and 61-1-23 means a person who is:

1. (1) An individual who is a resident of the United States; or
2. (2) A partnership if two-thirds or more of the partners are residents of the United States; or
3. (3) A trust, if all of the trustees are residents of the United States; or
4. (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.