South Dakota § 61-1-49 - Social security tax payments not deemed wages.
Full text of South Dakota South Dakota Codified Laws § 61-1-49 — Social security tax payments not deemed wages., with citation guidance and answers to common questions.
§ 61-1-49. Social security tax payments not deemed wages.
As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.
Source: SDC 1939, § 17.0802 (13) (c) as added by SL 1941, ch 82, § 4; SL 2008, ch 277, § 33; SDCL § 61-1-33; SL 2012, ch 252, § 59.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-1-49
What does South Dakota Codified Laws § 61-1-49 cover?
Section 61-1-49 ("Social security tax payments not deemed wages.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 61-1-49?
A common citation format is "South Dakota Codified Laws § 61-1-49" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 61-1-49 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.