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.