61-1-24. American employer defined.

The term, American employer, for the purposes of §§ 61-1-20, 61-1-22, and 61-1-23 means a person who is:

(1)    An individual who is a resident of the United States; or

(2)    A partnership if two-thirds or more of the partners are residents of the United States; or

(3)    A trust, if all of the trustees are residents of the United States; or

(4)    A corporation organized under the laws of the United States or of any state.

Source: SDCL § 61-1-10 (5) (d) as enacted by SL 1971, ch 276, § 10; SL 2008, ch 277, § 15; SDCL § 61-1-10.8; SL 2012, ch 252, § 59.