Employment defined

The term, employment, means any service performed, including service in interstate commerce, by: (1) Any officer of a corporation; or (2) Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employee. Source: SL 1936 (SS), ch 3 , § 19; SDC 1939, § 17.0802 (7) (a); SL 1939, ch 86 , § 1; SL 1941, ch 82 , § 2; SL 1968, ch 87 ; SL 1971, ch 276 , § 10; SL 2008, ch 277 , § 8. 61-1-10.1 , 61-1-10.2. Transferred to §§ 61-1-12 , 61-1-13 by SL 2012, ch 252, § 59.