ENTITLED, An Act to provide for the collection of certain gaming taxes, penalties, and interest and
to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 42-7B be amended by adding thereto a NEW SECTION to read as
Any tax, penalty, or interest due under this chapter is a lien in favor of the commission upon all
property and rights to property whether real or personal belonging to the taxpayer. In order to
preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and
without actual notice of the lien on any property situated in a county, the commission may file with
the register of deeds of the county a notice of the tax lien in such form as the commission determines.
The priority of the lien shall be determined as of the date the notice of tax lien is received and
indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the
notice of tax lien is recorded.
Section 2. That chapter 42-7B be amended by adding thereto a NEW SECTION to read as
After a notice of lien has been filed as provided in section 1 of this Act, the commission may at
any time require the county treasurer to issue a distress warrant in the manner provided in chapter
10-56. Immediately upon receipt of the warrant, the sheriff shall proceed to collect the tax, penalty,
or interest due by seizure and sale of personal property as provided in chapter 10-56. The sheriff shall
remit the amount collected to the county treasurer who shall remit the money to the commission. For
such service, the sheriff may collect from the taxpayer and retain the compensation provided in
chapter 10-56, but the sheriff's compensation may not be deducted from any tax, penalty, or interest
Checking, savings, and similar accounts are personal property and are subject to seizure by the
sheriff for the purpose of satisfying the distress warrant.
Section 3. That chapter 42-7B be amended by adding thereto a NEW SECTION to read as
If a corporation, limited liability company, limited partnership, limited liability partnership, or
limited liability limited partnership subject to tax under this chapter fails for any reason to file the
required returns or to pay the tax due, any of the corporate officers, member-managers or managers
of limited liability companies, or partners of partnerships that control, supervise, or are charged with
the responsibility of filing the returns or remitting tax payments shall be personally liable for the
failure. The dissolution of a corporation, limited liability company, limited partnership, limited
liability partnership, or limited liability limited partnership does not discharge an officer,
member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability
company, limited partnership, limited liability partnership, or limited liability limited partnership to
file a return or remit the tax due. The sum due for such a liability may be assessed and collected as
provided by law.
If the corporate officers, limited liability company member-managers or managers, or partners
elect not to be personally liable for the failure to file the required returns or to pay the tax due, the
corporation, limited liability company, limited partnership, limited liability partnership, or limited
liability limited partnership shall provide the commission with a surety bond or certificate of deposit
as security for payment of any tax that may become due. The bond or certificate of deposit provided
for in this section shall be in an amount equal to the estimated annual taxes due under this chapter.
Section 4. Whereas, this Act is necessary for the support of the state government and its existing
public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and
effect from and after its passage and approval.
An Act to provide for the collection of certain gaming taxes, penalties, and interest and to declare
I certify that the attached Act
originated in the
SENATE as Bill No. 146
Secretary of the Senate
President of the Senate
Secretary of the Senate
Speaker of the House
Senate Bill No. 146
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State