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SD Code › Title 61 › Chapter 1 › Section 61-1-8
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As used in this title, the term, employer, includes any employing unit which, having become an employer under subdivision 61-1-4(2), or under any of §§ 61-1-5 to 61-1-7 , inclusive, has not, under §§ 61-5-11 , 61-5-15 , and 61-5-17 , ceased to be an employer subject to this title.
Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (e); SL 1939, ch 86, § 1; SDC Supp 1960, § 17.0802 (6) (f); SL 2008, ch 277, § 6; SL 2013, ch 258, § 6.
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