Section 61-5-32.4 - Definitions applicable to §§ 61-5-32.1 to 61-5-32.3, inclusive. - South Dakota Statutes

61-5-32.4. Definitions applicable to §§ 61-5-32.1 to 61-5-32.3, inclusive. Terms used in §§ 61-5-32.1 to 61-5-32.3, 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.