South Dakota Statutes
§ 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 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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 61-5-59 (Delinquent contributions as lien on employer's property--Attachment and continuation of lien.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 98; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 61-1-1
Definition of terms.§ 61-1-10
Employment defined.§ 61-1-10.1
Transferred to §§§ 61-1-10.10
Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3
Transferred to §§ 61-1-10.4
Transferred to §§ 61-1-10.5
Transferred to §§ 61-1-10.6
Transferred to §§§ 61-1-14
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund.§ 61-1-16
Repealed by SL 1977, ch 420, § 38.