S.D. Codified Laws § 61-1-9 (2026)
As used in this title, the term, employer, includes for the effective period of its election pursuant to §§ 61-5-3 to 61-5-5, inclusive, § 61-5-32 and § 61-5-33, any other employing unit which has elected to become fully subject to this title.
Source: SL 1936 (SS), ch 3 , § 19; SDC 1939, § 17.0802 (6) (f); SL 1939, ch 86 , § 1; SDC Supp 1960, § 17.0802 (6) (g); SL 2008, ch 277 , § 7; SL 2013, ch 258 , § 7.