61-5-49Definitions applicable to §§ 61-5-46 to 61-5-48.

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.