Section 61-1-24 - American employer defined

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.