61-1-44. Employment by close relative exempt.
As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother.
Source: SL 1936 (SS), ch 3, §19; SDC 1939, §17.0802 (7) (g) (4); SL 1939, ch 86, §1; SL 1941, ch 82, §3; SL 2008, ch 277, §30; SDCL §61-1-30; SL 2012, ch 252, §59.