Terms used in §§ 61-5-46 to 61-5-48, inclusive, mean:
- (1) "Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and
- (2) "Trade or business," includes the employer's workforce.
Source: SL 2005, ch 281 , § 5; SDCL § 61-5-32.4; SL 2012, ch 252 , § 59.