61-1-10. Employment defined.
The term, employment, means any service performed, including service in interstate commerce, by:
(1)Any officer of a corporation; or
(2)Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employee.
Source: SL 1936 (SS), ch 3, §19; SDC 1939, §17.0802 (7) (a); SL 1939, ch 86, §1; SL 1941, ch 82, §2; SL 1968, ch 87; SL 1971, ch 276, §10; SL 2008, ch 277, §8.