Foreign service for employer with principal place of business in state included

The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer (other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel provisions of another state's law), if the employer's principal place of business in the United States is located in this state. Source: SDCL § 61-1-10 (5) as enacted by SL 1971, ch 276 , § 10; SL 1977, ch 420 , § 12; SL 2008, ch 277 , § 12; SDCL § 61-1-10.5 ; SL 2012, ch 252 , § 59.