61-1-7. Extension of coverage to employment taxed under federal law.
104 words·~1 min read·
/sd/title-61/chapter-61-1/61-1-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a tax is imposed by the Federal Unemployment Tax Act, in either its present form or as hereafter amended, upon employing units, employment, services, or wages not otherwise covered by this title, then notwithstanding any other provision of this title, services with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.