reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:05 - Colors of chips

Current through Register Vol. 51, page 10, July 15, 2024
Denominations of chips must be denoted by the following
				  colors:
(1) The fifty-cent chip must
				be predominantly beige;
(2) The
				one-dollar chip must be predominantly white;
(3) The two-dollar chip must be predominantly
				orange;
(4) The two-dollar fifty
				cent chip must be predominantly pink;
(5) The five-dollar chip must be
				predominantly red;
(6) The
				ten-dollar chip must be predominantly blue;
(7) The twenty-five-dollar chip must be
				predominantly green;
(8) The
				one-hundred dollar chip must be predominantly black; and
(9) The five-hundred dollar chip must be
				predominantly purple;
(10) The
				one-thousand dollar chip must be predominantly yellow; and
(11) The five-thousand dollar chip must be
				predominantly grey.
A retail licensee must have sufficient numbers of chips to
				  conduct gaming. The retail licensee may have other approved chips at its
				  option.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13),
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:06 - Specifications for tokens

Current through Register Vol. 51, page 10, July 15, 2024
One-dollar tokens must be disk-shaped and must measure from
				  1.459 through 1.474 inches in diameter and from .095 through .115 inch thick,
				  and, if the token has reeds or serrations on it edges, the number of reeds or
				  serrations must not exceed 150. Five-dollar tokens must be disk-shaped and must
				  measure from 1.740 through 1.760 inches in diameter and from .110 through .130
				  inch thick. Ten-dollar tokens must be disk-shaped and must measure from 1.695
				  through 1.705 inches in diameter and from 0.133 through 0.140 inch thick.
				  Twenty-five dollar tokens must be disk-shaped and must measure from 1.645
				  through 1.875 inches in diameter and from 0.093 through 0.106 inch thick.
				  One-hundred-dollar tokens must be disk-shaped and must measure from 1.595
				  through 1.605 inches in diameter and from 0.077 through 0.092 inch
				  thick.
Tokens must not be manufactured from material possessing
				  sufficient magnetic properties to allow it to be accepted by a coin mechanism
				  other than that of a slot machine. Tokens may not be manufactured from a
				  three-layered material consisting of a copper-nickel alloy clad on both sides
				  of a pure copper core nor from a copper-based material unless the total of
				  zinc, nickel, aluminum, magnesium, and other alloying materials is at least 20
				  percent of the token's weight.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13),
					 42-7B-14,
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:07 - Use of chips and tokens

Current through Register Vol. 51, page 10, July 15, 2024
A licensee using chips or tokens must do the
				  following:
(1) Comply with all
				applicable statutes and rules of the State of South Dakota and of the United
				States relating to chips or tokens;
(2) Sell chips and tokens only to patrons of
				its establishment and only at their request;
(3) Promptly redeem its own chips and tokens
				from its patrons;
(4) Post
				conspicuous signs notifying patrons that federal law prohibits the use of the
				licensee's tokens and chips outside the establishment for any monetary purpose;
				and
(5) Take reasonable steps,
				including examining chips and tokens and segregating those issued by other
				licensees, to prevent sales to its patrons of chips and tokens issued by
				another licensee.
A licensee may not accept chips or tokens as payment for
				  goods or services other than gaming and may not get chips or tokens as change
				  in any other transaction.
General Authority:
SDCL 42-7B-7.
Law Implemented:
SDCL 42-7B-1, 42-7B-2,
					 42-7B-3, 42-7B-4, 42-7B-7, 42-7B-11, 42-7B-14,
					 42-7B-15.
18
					 U.S.C. §
												494, Tokens or paper used as
					 money.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:08 - Redemption

Current through Register Vol. 51, page 10, July 15, 2024
A licensee may not redeem its chips or tokens if presented by
				  a person who the licensee knows or reasonably should know is not a patron of
				  its establishment unless they are presented as follows:
(1) By another licensee who represents that
				it redeemed the chips and tokens from its patrons or received them unknowingly,
				inadvertently, or unavoidably;
(2)
				By an employee of the licensee who presents the chips and tokens in the normal
				course of employment; or
(3) By a
				person engaged in the business of collecting from licensees chips and tokens
				issued by other licensees and presenting them to the issuing licensees for
				redemption.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11,
					 42-7B-14,
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:09 - Use of other licensee's chips and tokens

Current through Register Vol. 51, page 10, July 15, 2024
A licensee may not knowingly sell, use, permit the use of,
				  accept, or redeem chips or tokens issued by another licensee except as
				  follows:
(1) The chips or tokens are
				presented by a patron for redemption to a cashier of the licensee's
				establishment and the patron states that the patron received the tokens at the
				licensee's establishment from the payout chutes of slot machines or from an
				employee of the licensee;
(2) The
				chips or tokens are presented by a patron at a game, and the licensee redeems
				the chips or tokens with chips of its own, places the redeemed chips in the
				imprest bank or the table's drop box, and separates and accounts for the
				redeemed chips during the count performed pursuant to the licensee's system of
				internal control.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11,
					 42-7B-14,
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:10 - Redemption and disposal of discontinued chips and tokens

Current through Register Vol. 51, page 10, July 15, 2024
A licensee who permanently removes from use or replaces chips
				  or tokens at the licensee's establishment or who ceases operating the
				  establishment for any reason must prepare a plan for redeeming discontinued
				  chips and tokens that remain outstanding at the time of discontinuance. The
				  licensee must submit the plan in writing to the executive secretary no later
				  than 30 days before the discontinuance. If the cause for discontinuance of the
				  chips or tokens cannot reasonably be anticipated, the licensee must submit the
				  plan as soon as practicable. The executive secretary may approve the plan or
				  require modifications as a condition of approval. Upon approval of the plan,
				  the licensee must implement the plan as approved. In addition to other
				  provisions the executive secretary may approve or require, the plan must
				  provide the following:
(1) Redemption
				of outstanding, discontinued chips and tokens for 120 days after the
				discontinuance or for a longer or shorter period required by the executive
				secretary;
(2) Redemption of the
				chips and tokens at the premises of the licensed establishment or at another
				location approved by the executive secretary;
(3) Publication of notice of the
				discontinuance of the chips and tokens and their redemption and the pertinent
				times and locations. The notice must be published in at least two newspapers of
				general circulation in South Dakota at least twice during each week of the
				redemption period. Publication is subject to the executive secretary's approval
				of the form of the notice, the newspapers selected for publication, and the
				specific days of publication;
(4)
				Conspicuous posting of the notice at the licensed establishment or other
				redemption location; and
(5)
				Destruction of the discontinued tokens within ninety days from the completion
				of the redemption period.
Discontinued chips must be disposed in a manner approved by
				  the executive secretary.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:10.01 - Redemption of tickets

Current through Register Vol. 51, page 10, July 15, 2024
A licensed operator who ceases operation of any establishment
				  for any reason must prepare a plan for redeeming tickets that remain
				  outstanding at the conclusion of the final day of business. The licensee must
				  submit the plan in writing to the executive secretary no later than 30 days
				  before the conclusion of the final day of business. The executive secretary may
				  approve the plan or require modifications as a condition of approval. Upon
				  approval of the plan, the licensee must implement the plan as approved. In
				  addition to other provisions the executive secretary may approve or require,
				  the plan must provide the following:
(1) Redemption of outstanding tickets for 90
				days after the conclusion of the final day of business or for a longer or
				shorter period required by the executive secretary;
(2) Redemption of the tickets at the premises
				of the licensed establishment or at another location approved by the executive
				secretary;
(3) Publication of
				notice of the redemption of tickets and the pertinent times and locations of
				such redemption. The notice must be published in at least two newspapers of
				general circulation in South Dakota at least twice during each week of the
				redemption period. Publication is subject to the executive secretary's approval
				of the form of the notice, the newspapers selection for publication, and
				specific days of publication; and
(4) Conspicuous posting of the notice of
				redemption at the licensed establishment or other redemption
				location.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-7, 41-7B-11(11)(13),
					 42-7B-17.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:11 - Destruction of counterfeit chips and tokens

Current through Register Vol. 51, page 10, July 15, 2024
As used in this section, "counterfeit chips or tokens" means
				  any chip or token-like objects that have not been approved pursuant to this
				  chapter, including objects commonly referred to as "slugs," but not including
				  coins of the United States or any other nation. Unless a law enforcement
				  officer instructs or a court of competent jurisdiction orders otherwise in a
				  particular case, licensees must destroy or otherwise dispose of counterfeit
				  chips and tokens discovered at their establishments in a manner approved or
				  required by the executive secretary.
Unless a law enforcement officer instructs or a court of
				  competent jurisdiction orders otherwise, licensees may dispose of coins of the
				  United States or any other nation discovered to have been unlawfully used in
				  their establishments by including them in their coin inventories; in the case
				  of foreign coins, by exchanging them for United States currency or coins and
				  including the exchanged currency or coins in their currency or coin
				  inventories; or by disposing of them in any other lawful manner.
In addition to other information the executive secretary may
				  require, the licensee must record the following information:
(1) The number and denominations, actual and
				purported, of the coins and counterfeit chips and tokens destroyed or otherwise
				disposed of pursuant to this section;
(2) The month during which they were
				discovered;
(3) The date, place,
				and method of destruction or other disposition, including, in the case of
				foreign coin exchanges, the exchange rate and the identity of the bank,
				exchange company, or other business at which or person with whom the coins are
				exchanged; and
(4) The names of the
				persons carrying out the destruction or other disposition on behalf of the
				licensee.
Each licensee must maintain a record required by this section
				  for at least three years, unless the executive secretary approves
				  otherwise.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:12 - Other devices

Current through Register Vol. 51, page 10, July 15, 2024
Other devices with which gaming is conducted must be
				  designed, manufactured, approved, used, discontinued, destroyed, or otherwise
				  disposed of in accordance with the provisions of this chapter, except that
				  other devices must be of a shape, size, design, or other specifications
				  approved or required by the executive secretary.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11,
					 42-7B-14,
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20 - Chips, tokens, and tickets › Section 20:18:20:13 - Nonvalue roulette chips

Current through Register Vol. 51, page 10, July 15, 2024
(1)
				The design of nonvalue roulette chips shall be distinctively different than the
				design of the chips and tokens approved for any other limited gaming use at the
				licensee's gaming establishment.
(2) No roulette chip may display a word or
				symbol representing a monetary denomination.
(3) Each nonvalue chip utilized by a licensee
				shall be issued solely for the purpose of gaming at roulette. All nonvalue
				chips at each roulette table shall include:
(a) The name of the gaming establishment
				inscribed on both sides of the chip;
(b) A design, insert or symbol, on both
				sides, differentiating it from the nonvalue chips being used at any other
				roulette table in the establishment; and
(c) The word "roulette" imprinted on both
				sides.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:00 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this chapter mean:
(1) "Check," a written, unconditional order
				to pay or deliver a sum certain in money, drawn on a financial institution,
				payable on demand, and signed by one or more drawer, whether negotiable or
				nonnegotiable. A check includes drafts, checks issued through credit
				institutions (also known as credit card checks and Com-Checks), warrants,
				negotiable orders of withdrawal, counter checks, and any other means of
				ordering the payment of money;
(2)
				"Dishonored," any check which is returned to a licensee (whether actually, or
				constructively, by delivery to a financial transaction agent) by the financial
				institution upon which the check was drawn, for any reason pertaining to the
				inability to honor or pay the instrument;
(3) "Financial institution," a bank,
				depository, or other person which provides financial, banking, and similar
				services for investors, depositors, and debtors;
(4) "Financial transaction agent," a factor,
				collection agent or agency, accounts receivable agent or agency, accountant, or
				any other type of financial institution, which acts pursuant to an agreement
				with a licensee whereby the financial transaction agent is charged with
				securing the collection of any dishonored check from its maker, by any means
				whether with or without recourse to return the collection account to the
				licensee as uncollectible.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(11)(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(11).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:01 - Chips and tokens sold for cash only

Current through Register Vol. 51, page 10, July 15, 2024
Chips and tokens used for gaming must be sold for cash only.
				  No credit may be extended by a retail licensee. Checks may not be accepted for
				  purchase of chips or tokens at gaming tables.
A retail licensee must redeem its own chips and tokens for
				  cash at the value for which they were sold.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-14,
					 42-7B-15.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:02 - Check cashing procedures

Current through Register Vol. 51, page 10, July 15, 2024
The following procedures must be utilized by any licensee
				  accepting checks:
(1) Each check
				accepted by a licensee at the cashier's cage must be deposited by the next
				banking day except where the licensee has a contractual agreement to use an
				Automatic Clearing House (ACH) for electronic funds transfer. An ACH
				transaction must be initiated within 24 hours of receipt of the
				check.
(2) A check for
				participation in limited gaming by a patron may only be accepted at the
				cage;
(3) Each check receipted or
				accepted into the cage must be considered received for participation in limited
				gaming, unless documented and accounted for separately as nongaming
				funds;
(4) Once receipted into or
				accepted at the cage, a check may only be repurchased by the maker of the check
				after the check has been dishonored by the maker's financial
				institution;
(5) A check may not be
				accepted under any conditions, terms, or agreements which render the check not
				payable on demand; and
(6) No
				licensee may accept a check issued for participation in limited gaming from any
				patron under the following circumstance:
When the maker (and endorser of a third-party check, if any)
				  of the check has previously issued a check to the licensee for any purpose, and
				  the licensee has actual notice, or 24 hours of constructive notice, from a
				  financial institution or financial transaction agent that the previous check is
				  dishonored, until such time as licensee's claim against the maker of the check,
				  arising from the dishonored check, is satisfied in full, whether by accord and
				  satisfaction, payment, or liquidation of judgment.
A violation of subdivision (4), (5), or (6) of this section
				  constitutes a violation of SDCL
				  42-7B-45.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(11)(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(11).
Extension of credit prohibited -- Violation as felony,
					 SDCL 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:03 - Cashier's cage

Current through Register Vol. 51, page 10, July 15, 2024
A licensed gaming establishment must have a cashier's cage
				  whose specifications are approved by the executive secretary.
All doors on the cashier's cage must be locked and all
				  monies, to include cash, checks, coins, tokens, and chips, must be kept out of
				  the reach of the public at all times. Only personnel authorized by the licensee
				  may have access to the cage.
A common retail premises may have a common cashier's cage to
				  serve the businesses in the separate buildings.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-2.1,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11.
Definitions, common retail premises, §
											20:18:01:01.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:04 - Securing of money bags

Current through Register Vol. 51, page 10, July 15, 2024
Money bags containing moneys that are used for gaming machine
				  fills must be secured by a prenumbered nonremovable seal approved by the
				  executive secretary. A prenumbered tag provided by the commission must be
				  attached to the seal. The tag must be completed at the time the bag is sealed.
				  Control of the tags and seals must comply with the Gaming Internal Control and
				  Revenue Reporting Manual located in Appendix A at the end of this article. All
				  other money bags must be sealed in this manner unless the contents are weighed
				  or physically counted by the licensee assuming responsibility of the funds in
				  the presence of the licensee transferring responsibility of the
				  funds.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-2.1,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.01 - Cashier's cage › Section 20:18:20.01:05 - Report of cash overages and shortages to commission

Current through Register Vol. 51, page 10, July 15, 2024
A Cage Overage and Shortage Investigation Minimum Procedures
				  form (SDCGF-22.1) must be completed and delivered to the SD Commission on
				  Gaming office in Deadwood within five days of the unresolved overage or
				  shortage where the overage or shortage is $100 or more.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-4(12),
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.02 - Promotional items › Section 20:18:20.02:01 - Promotional items - Definitions of specific wager

Current through Register Vol. 51, page 10, July 15, 2024
A licensee who engages in promotions to increase business and
				  gaming at the licensee's business may not deduct payouts made pursuant to the
				  promotion from adjusted gross income except for money, prizes, or tokens paid
				  at face value directly to a patron as the result of a specific wager. A
				  specific wager requires two or more persons to stake something of value on an
				  event, the outcome of which is uncertain. If only one party risks something of
				  value, there is no wager.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(11).
Law Implemented:
SDCL
					 42-7B-4(2),
					 42-7B-7,
					 42-7B-11(11),
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:20.02 - Promotional items › Section 20:18:20.02:03 - Matched play items

Current through Register Vol. 51, page 10, July 15, 2024
When matched play promotional items are used in a table game,
				  the value of the item must increase fills by 50 percent, and the promotional
				  item must be reflected at its face value in the count. A matched play coupon
				  must have printed on it the name of the issuing establishment, its value, and
				  an explanation of its use. Only coupons authorizing two-for-one payments are
				  permissible.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this chapter mean:
(1) "Business year," the annual period used
				by a licensee for internal accounting purposes;
(2) "Fiscal year," the period beginning on
				July 1 and ending June 30 of the following year;
(3) "Statistical drop," the dollar amount of
				cash wagered by a patron that is placed in the drop box plus the dollar amount
				of chips or tokens purchased at a table by a patron;
(4) "Statistical win," the dollar amount won
				by the licensee through table play;
(5) "Wager," a sum of money or thing of value
				risked on an uncertain occurrence.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:02 - Audit procedures - Appeal

Current through Register Vol. 51, page 10, July 15, 2024
The executive secretary's operations division must take the
				  following actions pertaining to audits of licensees:
(1) Conduct periodic audits or reviews of the
				books and records of licensees;
(2)
				Review the accounting methods and procedures used by licensees;
(3) Review and observe methods and procedures
				used by licensees to count and handle cash, chips, tokens, and negotiable
				instruments;
(4) Examine and review
				licensees' internal control procedures;
(5) Examine accounting and bookkeeping
				records and ledger accounts of the licensee or a person controlling, controlled
				by, or under common control with the licensee;
(6) Examine the books and records of a
				licensee when conditions indicate the need for the action or on the request of
				the executive secretary or the commission; and
(7) Investigate each licensee's compliance
				with SDCL chapter 42-7 B and this article.
The commission staff must conduct audits, prepare an audit
				  report, and submit the report to the commission.
At the conclusion of an audit, the operations division must
				  review the results of the audit with the licensee. Within 10 days after the
				  review, the licensee must submit written reasons why the results of the audit
				  should not be accepted. The commission must consider the submission prior to
				  its determination.
If the operations division finds that the licensee is
				  required to pay additional fees and taxes or finds that the licensee is
				  entitled to a refund of fees and taxes, it must report its findings and the
				  legal basis on which the findings are made to the commission and executive
				  secretary and to the licensee in sufficient detail to enable the commission to
				  determine if an assessment or refund is required.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(2)(4)(13).
Law Implemented:
SDCL
					 42-7B-3,
					 42-7B-7,
					 42-7B-11,
					 42-7B-17.
Auditing, accounting, and review standards, §
					 20:37:11:07.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:03 - Procedure for reporting and paying gaming taxes and fees

Current through Register Vol. 51, page 10, July 15, 2024
Taxes and fees required by SDCL 42-7B and this article and
				  all reports relating to them must be received by the executive secretary not
				  later than the due date specified by law, except that the taxes, fees, and
				  reports are considered filed on time if the licensee demonstrates to the
				  satisfaction of the commission that they were deposited in a United States post
				  office or mailbox with first-class postage prepaid, addressed to the executive
				  secretary, within the time allowed for payment of the taxes or fees.
If a licensee finds a reporting error in a tax report which
				  has been previously filed, an amended tax report must be filed along with the
				  correct tax remittance. This report must be filed within five days after the
				  discovery of the error and must reflect the total gaming revenue and statistics
				  for that month. The tax remittance is subject to an interest charge as
				  prescribed in SDCL
				  42-7B-31.
In addition to the amended report, the licensee must also
				  file a memorandum which explains the basis and calculation of the additional
				  tax due.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:04 - Accounting records

Current through Register Vol. 51, page 10, July 15, 2024
A licensee must keep accurate, complete, legible, and
				  permanent records of all transactions relating to revenue that is taxable or
				  subject to fees under SDCL 42-7B and this article in a manner approved or
				  required by the executive secretary. A licensee who keeps permanent records in
				  a computerized form or on microfiche must provide the operations division, on
				  its request, with a detailed index to the microfiche or computer record.
A licensee must keep general accounting records on a double
				  entry system of accounting, maintaining detailed, supporting, subsidiary
				  records, including the following:
(1)
				Detailed records identifying revenues, expenses, assets, liabilities, and
				equity for each establishment;
(2)
				Detailed records of all returned checks;
(3) Individual and statistical game records
				to reflect statistical drop, statistical win, and the percentage of statistical
				win to statistical drop by table for each table game and to reflect statistical
				drop, statistical win, and the percentage of statistical win to statistical
				drop for each type of table game, either by shift or by another accounting
				period approved by the executive secretary, and individual and statistical game
				records reflecting similar information for all other games;
(4) Slot analysis reports by each machine,
				which compare actual hold percentages to theoretical hold
				percentages;
(5) The records
				required by the internal control procedures applicable to the
				licensee;
(6) Journal entries
				prepared by the licensee and its independent accountant; and
(7) Any other records that the executive
				secretary requires to be maintained.
Each licensee must create and maintain records sufficient to
				  reflect accurately gross income and expenses relating to its gaming
				  operations.
If a licensee fails to keep the records used by it to
				  calculate gross gaming revenue, the executive secretary may compute and
				  determine the amount of taxable revenue on the basis of an audit conducted by
				  the operations division of any information within the executive secretary's
				  possession or on statistical analysis.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:05 - Records of ownership - Corporations

Current through Register Vol. 51, page 10, July 15, 2024
A corporate licensee must keep on the premises of its gaming
				  establishment or must provide to the operations division on its request the
				  following documents relating to the corporation:
(1) A certified copy of the articles of
				incorporation and any amendments;
(2) A copy of the bylaws and any
				amendments;
(3) A copy of the
				certificate issued by the South Dakota secretary of state authorizing the
				corporation to transact business in South Dakota;
(4) A list of all current and former officers
				and directors;
(5) Minutes of all
				meetings of the stockholders;
(6)
				Minutes of all meetings of directors;
(7) A list of all stockholders listing each
				stockholder's name, address, the number of shares held, and the date the shares
				were acquired;
(8) The stock
				certificate ledger;
(9) A record of
				all transfers of the corporation's stock; and
(10) A record of amounts paid to the
				corporation for issuance of stock and other capital contributions.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:06 - Partnership or association records

Current through Register Vol. 51, page 10, July 15, 2024
A partnership or association licensee must keep on the
				  premises of its gaming establishment or provide to the operations division on
				  its request the following documents relating to the partnership or
				  association:
(1) A copy of the
				partnership or association agreement and, if applicable, the certificate of
				limited partnership;
(2) A list of
				the partners or associates, including their names and addresses, the percentage
				of interest held by each, the amount and date of each capital contribution of
				each partner or associate, the date the interest was acquired, and the salary
				paid by the partnership or association; and
(3) A record of all withdrawals of
				partnership or association funds or assets.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:07 - Sole proprietor records

Current through Register Vol. 51, page 10, July 15, 2024
A sole proprietorship licensee must keep on the premises of
				  the licensee's gaming establishments or provide to the operations division on
				  its request a schedule showing the name and address of the proprietor and the
				  amount and date of the proprietor's original investment and of any additions
				  and withdrawals.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:08 - Record retention - Noncompliance

Current through Register Vol. 51, page 10, July 15, 2024
A licensee must provide the operations division on its
				  request with the records required to be maintained. Unless the executive
				  secretary approves or requires otherwise in writing, a licensee must retain all
				  records within South Dakota for at least three years after they are made.
				  Failure to keep and provide the records is grounds for disciplinary
				  action.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13),
					 42-7B-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:10 - Audited financial statements - Requirements for preparation

Current through Register Vol. 51, page 10, July 15, 2024
The executive secretary may require a licensee to prepare
				  financial statements covering all financial activities of the licensee's
				  establishment for a business year and to engage an independent accountant,
				  licensed by the South Dakota state board of accountancy, to examine or to
				  review the statements in accordance with § 20:37:11:07.
Unless the executive secretary approves otherwise in writing,
				  the statements must be presented on a comparative basis. Consolidated financial
				  statements may be filed by commonly owned or operated establishments, but the
				  consolidated statements must include consolidating financial information or
				  consolidating schedules presenting separate financial statements for each
				  establishment. The accountant must express an opinion on the consolidated
				  financial statements as a whole and shall subject the accompanying
				  consolidating financial information to the auditing procedures applied in the
				  examination of the consolidated financial statements.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
Auditing, accounting, and review standards, §
					 20:37:11:07.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:12 - Adjusted gross revenue computations

Current through Register Vol. 51, page 10, July 15, 2024
For each blackjack, craps, and roulette game, adjusted gross
				  revenue equals the closing bankroll plus credit slips for cash, chips, or
				  tokens returned to the casino cage, plus face value of any match play coupon,
				  plus drop, plus cashable promo play, plus 90 percent of non-cashable promo play
				  less opening bankroll, less fills to the table, less one-half the face value of
				  any match play coupon.
For each slot machine, adjusted gross revenue equals drop,
				  plus cashable promo play, less fills to the machine jackpot payouts, hand pay
				  credit lockups, vouchers issued, plus 90 percent of non-cashable promo play and
				  vouchers expired. The initial hopper load is not a fill and does not affect
				  gross revenue. The difference between the initial hopper load and the total
				  amount that is in the hopper at the end of each month must be adjusted
				  accordingly as an addition to or subtraction from the gross revenue for that
				  month. If a licensee does not make or makes inaccurate monthly additions to or
				  subtractions from the gross revenue, the operations division may compute an
				  estimated total amount in the slot machine hoppers and may make reasonable
				  adjustments to gross revenue during the course of an audit.
For each poker game, adjusted gross revenue equals all money
				  received by the licensee as compensation for conducting the game. A licensee
				  may not include either shill win or shill loss in gross revenue
				  computations.
For each keno game, adjusted gross revenue equals the
				  difference between the dollar value of tickets written and the dollar value of
				  winning tickets cashed as determined from the automated keno system.
For wagering on sporting events, adjusted gross revenue
				  equals the difference between the dollar value of the tickets written and the
				  dollar value of the winning tickets cashed as determined by the sports wagering
				  services provider's wagering system.
A licensee may not exclude from the gross revenue money paid
				  out on wagers that are knowingly accepted by the licensee in violation of SDCL
				  42-7B or this article.
If in any month the amount of adjusted gross revenue is less
				  than zero, the licensee may deduct the excess in the succeeding months until
				  the loss is fully offset against gross revenue.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:16 and 20:18:22:17 - Petitions for redetermination of taxes - Procedures.Repealed

Current through Register Vol. 51, page 10, July 15, 2024
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:19 - Tax forms

Current through Register Vol. 51, page 10, July 15, 2024
All licensees must remit taxes due and owing on forms
				  provided by the executive secretary.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:22 - No deduction from gross proceeds for promotional items

Current through Register Vol. 51, page 10, July 15, 2024
No deduction is allowed in the computation of gross gaming
				  proceeds for any prizes, premiums, drawings, benefits, or tickets that are
				  redeemable for money, merchandise, or other promotional
				  allowances.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-2,
					 42-7B-2.1,
					 42-7B-3,
					 42-7B-4,
					 42-7B-5,
					 42-7B-7,
					 42-7B-9,
					 42-7B-11,
					 42-7B-17,
					 42-7B-28,
					 42-7B-29,
					 42-7B-30,
					 42-7B-41,
					 42-7B-43,
					 42-7B-45.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:22 - Accounting regulations › Section 20:18:22:23 - Non cashable promo play

Current through Register Vol. 51, page 10, July 15, 2024
Non cashable promo play is allowed for use on house banked
				  table games and must be generated by a slot management system. Once used the
				  non cashable promo play may not be retained for subsequent play by the
				  customer. When non cashable promo play is used on a table game, the total face
				  value of the non cashable promo must be reflected in the credit portion of the
				  master game sheet (SDCGF-5). When used on table games, a non cashable promo
				  play coupon must have printed on it the name of the issuing establishment and
				  its monetary worth.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-1,
					 42-7B-7,
					 42-7B-11(13).
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:25 - Building regulations › Section 20:18:25:01 - Building codes

Current through Register Vol. 51, page 10, July 15, 2024
Buildings must comply with international building codes.
				  Existing buildings, new construction, and remodeling of existing buildings must
				  comply with the International Building Code, including appendix chapters, 2009
				  edition.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13),
					 42-7B-18.
International Building Code, including appendix chapters,
					 the 2009 edition. Copies may be obtained from the International Code Council,
					 Inc., Publications, 4051 West Flossmoor Road, Country Club Hills, IL
					 60478-5795. Phone: 1-800-786 -4452 or www.iccsafe.org [File Link Not
					 Available]; $85.50 for members and $114 for
					 nonmembers.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:25 - Building regulations › Section 20:18:25:02 - Inner access

Current through Register Vol. 51, page 10, July 15, 2024
If two buildings are adjacent and share a common or party
				  wall, there may be inner access if it complies with the International Building
				  Code, 2009 edition. The commission may vary from the requirements of the
				  International Building Code regarding inner access based upon historical,
				  security, or life safety factors as determined by the
				  commission.
General Authority:
SDCL
					 42-7B-7,
					 42-7B-11(13).
Law Implemented:
SDCL
					 42-7B-7,
					 42-7B-11(13),
					 42-7B-18.
International Building Code, including appendix chapters,
					 the 2009 edition. International Code Council, Inc., Publications, 4051 West
					 Flossmoor Road, Country Club Hills, IL 60478-5795. Phone: 1-800-786 -4452 or
www.iccsafe.org
; $85.50 for members
					 and $114 for nonmembers.
Declaratory Rulings
A proposed underground
					 parking garage located at 360-362 Main Street, Deadwood, South Dakota, is
					 entitled to a variance from the UBC requirements that openings between
					 buildings do not exceed 25 percent of the lineal length of the area separation
					 wall in order to prevent a hazardous condition and to otherwise allow for the
					 safe exiting of people and vehicles. South Dakota Commission on Gaming
					 Declaratory Ruling dated September 28, 2000.
The Commission on Gaming does hereby declare that the
					 proposed inner access between Buildings 6 and 7 in the Four Aces gaming complex
					 at 531 Main Street, Deadwood, South Dakota, qualifies as an appropriate inner
					 access opening pursuant to § 20:18:25:02 assuming the same is protected by
					 an approved water curtain. South Dakota Commission on Gaming Declaratory Ruling
					 dated June 21, 2004.
The Commission on Gaming does hereby declare and determine
					 that the retail floor plans and buildings set forth in Petitioner's Exhibit 1
					 for Full House, Inc., 688 Main Street, Deadwood, South Dakota, are approved.
					 The Commission does further declare and determine that petitioner is entitled
					 to a variance from the inner access requirement between the two buildings based
					 upon life safety factors conditioned upon installation of a water curtain
					 between the buildings. South Dakota Commission on Gaming Declaratory Ruling
					 dated July 20, 2004.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Chapter 20:18:25 - Building regulations › Section 20:18:25:03 - Consideration of history

Current through Register Vol. 51, page 10, July 15, 2024
The history of a building may be considered by the commission
				  in the licensing process. The history may include information found in
				  abstracts of title, photographs, maps, original plans, designs and blueprints,
				  newspaper clippings, statements, or any other credible information relating to
				  the building.
General Authority:
SDCL
					 42-7B-7.
Law Implemented:
SDCL
					 42-7B-2.1,
					 42-7B-3,
					 42-7B-4,
					 42-7B-7,
					 42-7B-11,
					 42-7B-18,
					 42-7B-19.