61-5-49. Definitions 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.
South Dakota Legal Code