61-1-24. American employer defined.
79 words·~1 min read·
/sd/title-61/chapter-61-1/61-1-24·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.