§ 61-1-33

S.D. Codified Laws § 61-1-33 (2026)

Employment exempt under Federal Unemployment Tax Act.

SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88 ; SL 2008, ch 277 , § 20; SDCL § 61-1-18.1 ; SL 2012, ch 252 , § 59.

As used in this title, the term, employment, does not include employment specifically exempted from coverage under the Federal Unemployment Tax Act.

Source: SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88 ; SL 2008, ch 277 , § 20; SDCL § 61-1-18.1 ; SL 2012, ch 252 , § 59.