<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-1-13 - Employment by state or instrumentalities included. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077747Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077747SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077747CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077747Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077747DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2077747Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2077747Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077747000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077747SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077747SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2077747Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-13"><span class="s2077747SENU">61-1-13</span></a><span xml:space="preserve" class="s2077747SENU">. </span><span class="s2077747CL">Employment by state or instrumentalities included.</span></p><p dir="ltr" class="s2077747Normal-000000"><span class="s2077747DefaultParagraphFont">As used in this title, the term, employment, includes:</span></p><p dir="ltr" class="s2077747Normal-000001"><span class="s2077747DefaultParagraphFont">(1)    Service performed by an individual in the employ of this state or any of its instrumentalities or in the employ of this state and one or more other states or their instrumentalities for a hospital or institution of higher education located in this state;</span></p><p dir="ltr" class="s2077747Normal-000001"><span class="s2077747DefaultParagraphFont">(2)    Service performed by an individual in the employ of this state or of its instrumentalities or any instrumentality which is wholly owned by this state and one or more other states; and</span></p><p dir="ltr" class="s2077747Normal-000001"><span class="s2077747DefaultParagraphFont">(3)    Service performed by an individual in the employ of any political subdivision of this state or any instrumentality of any one or more of the foregoing which is wholly owned by this state and one or more other states or political subdivisions, or any service performed in the employ of any instrumentality of this state or any political subdivision thereof, and one or more other states or political subdivisions.</span></p><p dir="ltr" class="s2077747Normal-000002"><span xml:space="preserve" class="s2077747DefaultParagraphFont">However, such service is excluded from employment as defined in the Federal Unemployment Tax Act of 1939, as amended to January 1, 1977, solely by reason of section 3306(c)(7) of that act and is not excluded from employment under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-36"><span class="s2077747DefaultParagraphFont">61-1-36</span></a><span class="s2077747DefaultParagraphFont">.</span></p><p dir="ltr" class="s2077747Normal"><span xml:space="preserve" class="s2077747000003"> </span></p><p dir="ltr" class="s2077747Normal"><span class="s2077747SCL">Source:</span><span xml:space="preserve" class="s2077747SCL-000004"> SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-10"><span class="s2077747SCL-000004">61-1-10</span></a><span xml:space="preserve" class="s2077747SCL-000004"> (2) as enacted by SL 1971, ch 276, § 10; SL 1973, ch 304, § 1; SL 1974, ch 325, § 1; SL 1977, ch 420, § 8; SL 2008, ch 277, § 10; SDCL § 61-1-10.2; SL 2012, ch 252, § 59.</span></p></div></body></html>