As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother.

Source: SL 1936 (SS), ch 3 , § 19; SDC 1939, § 17.0802 (7) (g) (4); SL 1939, ch 86 , § 1; SL 1941, ch 82 , § 3; SL 2008, ch 277 , § 30; SDCL § 61-1-30 ; SL 2012, ch 252 , § 59.