# S.D. Codified Laws § 61-1-7: Extension of coverage to employment taxed under federal law

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-7

## Section

- **Citation:** S.D. Codified Laws § 61-1-7
- **Heading:** Extension of coverage to employment taxed under federal law
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 61 / Chapter 1 / Section 61-1-7

## Text

If a tax is imposed by the Federal Unemployment Tax Act, in either its present form or as hereafter amended, upon employing units, employment, services, or wages not otherwise covered by this title, then notwithstanding any other provision of this title, services with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.

Source: SDC 1939, § 17.0802 (6) (e) as added by SL 1939, ch 86, § 1; SL 1951, ch 94, § 1; SL 1971, ch 276, § 9.

## Nearby sections

- [S.D. Codified Laws § 61-1-1 Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-1.md)
- [S.D. Codified Laws § 61-1-2 Department to administer title](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-2.md)
- [S.D. Codified Laws § 61-1-3 Employing unit defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-3.md)
- [S.D. Codified Laws § 61-1-4 Employer defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-4.md)
- [S.D. Codified Laws § 61-1-5 Successor employers subject to coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.md)
- [S.D. Codified Laws § 61-1-5.1 Combined payrolls of predecessor and successor qualifying for coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.1.md)
- [S.D. Codified Laws § 61-1-6 Employer subject to coverage by addition of another employing unit](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-6.md)
- [S.D. Codified Laws § 61-1-7 Extension of coverage to employment taxed under federal law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-7.md)
- [S.D. Codified Laws § 61-1-8 Required coverage continues until terminated by law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-8.md)
- [S.D. Codified Laws § 61-1-9 Elective coverage continues for period of election](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-9.md)
- [S.D. Codified Laws § 61-1-10 Employment defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-10.md)
- [S.D. Codified Laws § 61-1-11 Employee and independent contractor distinguished](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-11.md)
- [S.D. Codified Laws § 61-1-12 Agent-drivers, commission-drivers, and salesmen included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-12.md)
- [S.D. Codified Laws § 61-1-13 Employment by state or instrumentalities included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-7. Check the current official text before relying on it. Not legal advice.