61-1-10. Employment defined.

The term, employment, means any service performed, including service in interstate commerce, by:

(1)    Any officer of a corporation; or

(2)    Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employee.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (a); SL 1939, ch 86, § 1; SL 1941, ch 82, § 2; SL 1968, ch 87; SL 1971, ch 276, § 10; SL 2008, ch 277, § 8.