61-1-49. Social security tax payments not deemed wages.
As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.
Source: SDC 1939, §17.0802 (13) (c) as added by SL 1941, ch 82, §4; SL 2008, ch 277, §33; SDCL §61-1-33; SL 2012, ch 252, §59.