American employer defined

The term, American employer, for the purposes of §§ 61-1-20 , 61-1-22 , and 61-1-23 means a person who is: (1) An individual who is a resident of the United States; or (2) A partnership if two-thirds or more of the partners are residents of the United States; or (3) A trust, if all of the trustees are residents of the United States; or (4) A corporation organized under the laws of the United States or of any state. Source: SDCL § 61-1-10 (5) (d) as enacted by SL 1971, ch 276 , § 10; SL 2008, ch 277 , § 15; SDCL § 61-1-10.8; SL 2012, ch 252 , § 59.