Section 61-5-69 – Priority of contribution claims in bankruptcy proceedings.
61-5-69. Priority of contribution claims in bankruptcy proceedings. In the event of an employer’s adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under federal bankruptcy law, contributions due are entitled to such priority as is provided in federal bankruptcy law. Source: SL 1936 (SS), ch 3, §14 (c); SDC 1939, §17.0826; SL 1961, ch […]
Section 61-5-70 – Cancellation of uncollectible unemployment insurance contributions.
61-5-70. Cancellation of uncollectible unemployment insurance contributions. If any liability was established under §61-5-35, as well as interest, penalties, or fees remain unpaid by an employer ten years or more after the liability was established and reasonable efforts have been made to recover the liability, the secretary may declare the sums uncollectible and cancel the […]
Section 61-5-65 – Satisfaction of lien recorded on payment of contributions.
61-5-65. Satisfaction of lien recorded on payment of contributions. Upon the payment of contributions and interest, or either, for which the department has filed lien notice with a register of deeds, the department shall forthwith file with the register of deeds a satisfaction of the lien notice. The register of deeds shall enter the satisfaction […]
Section 61-5-66 – Civil action for collection of contributions–Preference on court calendar.
61-5-66. Civil action for collection of contributions–Preference on court calendar. If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by a civil action by the attorney general in the name of the state of South Dakota, and the employer adjudged in default shall […]
Section 61-5-67 – Action in South Dakota for contributions to other states–Reciprocity.
61-5-67. Action in South Dakota for contributions to other states–Reciprocity. Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota […]
Section 61-5-68 – Priority of contribution claims in state insolvency proceedings.
61-5-68. Priority of contribution claims in state insolvency proceedings. In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in […]
Section 61-5-59 – Delinquent contributions as lien on employer’s property–Attachment and continuation of lien.
61-5-59. Delinquent contributions as lien on employer’s property–Attachment and continuation of lien. If any employer liable to pay contributions and interest, or either, refuses or neglects to pay the same, the amount, including any interest penalty or addition to the contribution, together with the costs that may accrue in addition thereto, shall be a lien […]
Section 61-5-60 – Notice of lien filed with register of deeds.
61-5-60. Notice of lien filed with register of deeds. In order to preserve the lien provided by §61-5-59 against subsequent mortgagees or purchasers for value without notice, or judgment creditors, the Department of Labor and Regulation shall file with the register of deeds in the county in which the property is located a notice of […]
Section 61-5-61 – Book maintained by register of deeds–Contents of lien entry–Endorsement and recording of notice–Exemption from fees.
61-5-61. Book maintained by register of deeds–Contents of lien entry–Endorsement and recording of notice–Exemption from fees. The register of deeds of each county shall prepare and keep in the register of deed’s office a suitable book so ruled as to show in appropriate columns the following data under the name of the employers arranged alphabetically: […]
Section 61-5-62 – Distress warrant for collection of contributions–Sale of property and disposition of proceeds–Sheriff’s compensation.
61-5-62. Distress warrant for collection of contributions–Sale of property and disposition of proceeds–Sheriff’s compensation. After a notice of lien has been filed pursuant to §61-5-60, the Department of Labor and Regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided for in §10-22-9 and deliver […]