Services performed within this state but not covered under § 61-1-26 shall be deemed to be employment subject to this title if contributions are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal government.

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Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (c); SL 1939, ch 86, § 1; SDCL § 61-1-14; SL 2012, ch 252, § 59.