South Dakota § 61-1-22 - Foreign service for employer resident in state included.
Full text of South Dakota South Dakota Codified Laws § 61-1-22 — Foreign service for employer resident in state included., with citation guidance and answers to common questions.
§ 61-1-22. Foreign service for employer resident 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 has no place of business in the United States, but:
(1) The employer is an individual who is a resident of this state; or
(2) The employer is a corporation which is organized under the laws of this state; or
(3) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.
Source: SDCL § 61-1-10 (5) (b) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 13; SL 2008, ch 277, § 13; SDCL § 61-1-10.6; SL 2012, ch 252, § 59.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-1-22
What does South Dakota Codified Laws § 61-1-22 cover?
Section 61-1-22 ("Foreign service for employer resident in state included.") 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 § 61-1-22?
A common citation format is "South Dakota Codified Laws § 61-1-22" (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 § 61-1-22 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.