61-1-22. Foreign service for employer resident in state included.
The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer other than service which is deemed employment under §61-1-26 or 61-1-27 or the parallel provisions of another state's law, if the employer has no place of business in the United States, but:
(1)The employer is an individual who is a resident of this state; or
(2)The employer is a corporation which is organized under the laws of this state; or
(3)The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.
Source: SDCL §61-1-10 (5) (b) as enacted by SL 1971, ch 276, §10; SL 1977, ch 420, §13; SL 2008, ch 277, §13; SDCL §61-1-10.6; SL 2012, ch 252, §59.