<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 61-5-49 - Definitions applicable to §§ 61-5-46 to 61-5-48. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077940Normal { 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.s2077940SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077940CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077940Normal-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.s2077940DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2077940Normal-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; } span.s2077940000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077940SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077940SCL-000003 { 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="s2077940Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-49"><span class="s2077940SENU">61-5-49</span></a><span xml:space="preserve" class="s2077940SENU">. </span><span xml:space="preserve" class="s2077940CL">Definitions applicable to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-46"><span class="s2077940CL">61-5-46</span></a><span xml:space="preserve" class="s2077940CL"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-48"><span class="s2077940CL">61-5-48</span></a><span class="s2077940CL">.</span></p><p dir="ltr" class="s2077940Normal-000000"><span xml:space="preserve" class="s2077940DefaultParagraphFont">Terms used in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-46"><span class="s2077940DefaultParagraphFont">61-5-46</span></a><span xml:space="preserve" class="s2077940DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-48"><span class="s2077940DefaultParagraphFont">61-5-48</span></a><span class="s2077940DefaultParagraphFont">, inclusive, mean:</span></p><p dir="ltr" class="s2077940Normal-000001"><span class="s2077940DefaultParagraphFont">(1)    "Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and</span></p><p dir="ltr" class="s2077940Normal-000001"><span class="s2077940DefaultParagraphFont">(2)    "Trade or business," includes the employer's workforce.</span></p><p dir="ltr" class="s2077940Normal"><span xml:space="preserve" class="s2077940000002"> </span></p><p dir="ltr" class="s2077940Normal"><span class="s2077940SCL">Source:</span><span xml:space="preserve" class="s2077940SCL-000003"> SL 2005, ch 281, § 5; SDCL § 61-5-32.4; SL 2012, ch 252, § 59.</span></p></div></body></html>