61-1-35 Instrumentalities of foreign governments exempt.
Instrumentalities of foreign governments exempt.
As used in this title, the term,
employment, does not include service performed in the employ of an instrumentality wholly owned
by a foreign government:
If the service is of a character similar to that performed in foreign countries by employees
of the United States government or of an instrumentality thereof; and
If the South Dakota Department of Labor and Regulation finds that the United States
Secretary of State has certified to the United States Secretary of the Treasury that the
foreign government, with respect to whose instrumentality exemption is claimed, grants
an equivalent exemption with respect to similar service performed in foreign countries by
employees of the United States government and of instrumentalities thereof.
SDC 1939, § 17.0802 (7) (g) (15) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 22;
SL 2011, ch 1 (Ex. Ord. 11-1), § 33, eff. Apr. 12, 2011; SDCL § 61-1-20; SL 2012, ch 252, § 59.