Section 61-1-18.1 - Employment exempt under Federal Unemployment Tax Act.
61-1-18.1. Employment exempt under Federal Unemployment Tax Act. As used in this title, the term, employment, does not include employment specifically exempted from coverage under the Federal Unemployment Tax Act.
Source: SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88; SL 2008, ch 277, § 20.