South Dakota § 61-5-59 Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

South Dakota Statutes

§ 61-5-59 — Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

South Dakota § 61-5-59

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

This text of South Dakota § 61-5-59 (Delinquent contributions as lien on employer's property--Attachment and continuation of lien.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 61-5-59 (2026).

Text

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 in favor of the Department of Labor and Regulation upon all property and rights to property whether real or personal belonging to the employer. The lien attaches at the time the contribution becomes due and payable and continues until the liability for the contribution and interest, or either, is satisfied.

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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 in favor of the Department of Labor and Regulation upon all property and rights to property whether real or personal belonging to the employer. The lien attaches at the time the contribution becomes due and payable and continues until the liability for the contribution and interest, or either, is satisfied.