61-6A-2. Employment defined.
For the purposes of §§61-6A-1 to 61-6A-14, inclusive, the term, employment, includes any service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act (FUTA), as of December 21, 2000, if the service is excluded from employment as defined in FUTA solely by reason of section 3306(c)(7) FUTA as of December 21, 2000, and is not otherwise excluded from employment under §§61-6A-1 to 61-6A-14, inclusive. For purposes of this section, the exclusions from employment in subdivisions 61-1-36(3) to 61-1-36(6), inclusive, are applicable to services performed in the employ of an Indian tribe.
Source: SL 2002, ch 244, §2; SL 2013, ch 258, §22.
Structure South Dakota Codified Laws
Title 61 - Reemployment Assistance
Chapter 06A - Tribal Unemployment Insurance
Section 61-6A-1 - Employer, tribal unit defined.
Section 61-6A-2 - Employment defined.
Section 61-6A-3 - Service-based benefits--Exceptions.
Section 61-6A-4 - Tribal contributions--Exception.
Section 61-6A-5 - Payments in lieu of contributions.
Section 61-6A-6 - Billing for payments.
Section 61-6A-7 - Liability for payments--Bond or deposit required.
Section 61-6A-8 - Failure to make payment--Loss of option.
Section 61-6A-9 - Reinstatement of option.
Section 61-6A-10 - Exception from definition of employer.
Section 61-6A-11 - Reinstatement as employer.
Section 61-6A-12 - Notice of payment or report of delinquency--Contents.
Section 61-6A-13 - Extended benefits to be financed by tribe.