South Dakota Administrative Code

Rule 20:18:21:22 Transferred. 20:18:21:22. Transferred to § 20:18:20.01:04.

Rule 20:18:21:23 Transferred. 20:18:21:23. Transferred to § 20:18:20.01:05.

Rule 20:18:21:24 Transferred. 20:18:21:24. Transferred to § 20:18:12.01:15.

Rule 20:18:22:01 Definitions. 20:18:22:01. Definitions. 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) "St…

Rule 20:18:22:02 Audit procedures -- Appeal. 20:18:22:02. Audit procedures -- Appeal. 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)…

Rule 20:18:22:03 Procedure for reporting and paying gaming taxes and fees. 20:18:22:03. Procedure for reporting and paying gaming taxes and fees. Taxes and fees required by SDCL 42-7B and this article and all reports relating to them must be received by the executive secretary no…

Rule 20:18:22:04 Accounting records. 20:18:22:04. Accounting records. 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 requi…

Rule 20:18:22:05 Records of ownership -- Corporations. 20:18:22:05. Records of ownership -- Corporations. 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 c…

Rule 20:18:22:06 Partnership or association records. 20:18:22:06. Partnership or association records. 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 …

Rule 20:18:22:07 Sole proprietor records. 20:18:22:07. Sole proprietor records. 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 pro…

Rule 20:18:22:08 Record retention -- Noncompliance. 20:18:22:08. Record retention -- Noncompliance. 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,…

Rule 20:18:22:09 Repealed. 20:18:22:09. Standard financial statements. Repealed. Source: 16 SDR 57, effective October 1, 1989; 17 SDR 93, effective January 6, 1991; 18 SDR 9, effective July 23, 1991; 25 SDR 4, effective July 27, 1998; repealed, 34 SDR 100, effective October 18, 2…

Rule 20:18:22:10 Audited financial statements -- Requirements for preparation. 20:18:22:10. Audited financial statements -- Requirements for preparation. The executive secretary may require a licensee to prepare financial statements covering all financial activities of the licens…

Rule 20:18:22:11 Reviewed or audited financial statements -- Time for submission. 20:18:22:11. Reviewed or audited financial statements -- Time for submission. Each licensed operator and route operator must submit to the commission one copy of its reviewed financial statements no…

20:18:22:12. Adjusted gross revenue computations. 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 c…

Rule 20:18:22:13 Transferred. 20:18:22:13. Transferred to § 20:18:12.01:12.

Rule 20:18:22:14 Transferred. 20:18:22:14. Transferred to § 20:18:12.01:13.

Rule 20:18:22:15 Transferred. 0:18:22:15 20:18:22:15. Transferred to § 20:18:12.01:14.

Rule 20:18:22:16 Repealed. 20:18:22:16. Petitions for redetermination of taxes -- Procedures.Repealed. Source: 16 SDR 57, effective October 1, 1989; repealed, 19 SDR 177, effective May 27, 1993.

Rule 20:18:22:17 Repealed. 20:18:22:17. Claims for refunds -- Procedures.Repealed. Source: 16 SDR 64, effective October 11, 1989; repealed, 19 SDR 177, effective May 27, 1993.

Rule 20:18:22:18 Transferred. 20:18:22:18. Transferred to § 20:18:17:01.01.

Rule 20:18:22:19 Tax forms. 20:18:22:19. Tax forms. All licensees must remit taxes due and owing on forms provided by the executive secretary. Source: 16 SDR 64, effective October 11, 1989. General Authority: SDCL 42-7B-7. Law Implemented: SDCL 42-7B-1, 42-7B-2, 42-7B-3, 42-7B-4,…

Rule 20:18:22:20 Transferred. 20:18:22:20. Transferred to § 20:18:20.02:01.

Rule 20:18:22:21 Transferred. 20:18:22:21. Transferred to § 20:18:20.02:02.

Rule 20:18:22:22 No deduction from gross proceeds for promotional items. 20:18:22:22. No deduction from gross proceeds for promotional items. No deduction is allowed in the computation of gross gaming proceeds for any prizes, premiums, drawings, benefits, or tickets that are rede…

Rule 20:18:22:23 Non-cashable promo play. 20:18:22:23. Non-cashable promo play. 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 …

Rule 20:18:22:24 Transferred. 20:18:22:24. Transferred to § 20:18:20.02:03.

Rule 20:18:25:01 Building codes. 20:18:25:01. Building codes. 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 ed…

Rule 20:18:25:02 Inner access. 20:18:25:02. Inner access. 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 Internationa…

Rule 20:18:25:03 Consideration of history. 20:18:25:03. Consideration of history. 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 an…

Rule 20:18:25:04 Information submitted with application. 20:18:25:04. Information submitted with application. Information relating to a building, including mechanical, electrical, building cross-sections, scale drawings, and floor plans must be submitted with an application. Sour…

Rule 20:18:25:05 Alterations. 20:18:25:05. Alterations. Floor plans or proposed alterations or subdivisions of an existing building must be submitted to the commission for approval. Alteration or subdividing of a building for the purpose of securing additional gaming devices is p…

Rule 20:18:25:06 Review of safety standards. 20:18:25:06. Review of safety standards. The executive secretary under the direction of the commission may conduct a review of every building licensed by the Commission on Gaming to determine if the buildings meet the following standar…

20:18:26:01. Licensing of financial institutions. A financial institution that has a security interest in gaming devices or licensed gaming premises and that has foreclosed its interest in the devices or premises, and has obtained title to them or has certified a default and its …

20:18:26:02. Requirements for foreign financial institutions. A financial institution that is not a resident of South Dakota shall designate a person who is a resident as its conservator to protect the financial institution's interests in its loan security. The conservator must b…

20:18:26:03. Commission may limit license. The commission may place conditions on the license of a financial institution conservator and may limit the amount of time the financial institution or conservator may hold the license. The limitations must contemplate the protection of …

Rule 20:18:27:01 Authorizations to act under compact. 20:18:27:01. Authorizations to act under compact. The executive secretary and other commission employees may perform duties imposed upon them by the compacts between the State of South Dakota and recognized Indian tribes in So…

Rule 20:18:29:01 Security and surveillance required. 20:18:29:01. Security and surveillance required. A licensee must provide a security and surveillance system that meets the standards in this chapter. The executive secretary may grant extensions of time to permit the licensee t…

20:18:29:02. Closed-circuit surveillance system. A licensee must install, maintain, and operate a closed-circuit surveillance system of sufficient quality to produce clear video image and still picture reproduction. The quality of the picture and recordings must be approved by th…

20:18:29:03. Areas requiring surveillance during hours of operation. The surveillance system must monitor and record clear, unobstructed, and overall views of the following areas and meeting the specified performance requirements within the licensed premises during the hours of o…

Rule 20:18:29:03.01 Visual surveillance for tournament play. 20:18:29:03.01. Visual surveillance for tournament play. The executive secretary may approve a specific visual surveillance plan for blackjack and poker tables used in approved tournament play. Source: 22 SDR 95, effect…

20:18:29:04. Additional surveillance of cashier's cages, slot areas, and count rooms. Repealed. Source: 19 SDR 195, effective June 21, 1993; 20 SDR 113, effective January 23, 1994; 23 SDR 227, effective July 1, 1997; 44 SDR 151, effective April 30, 2018; 49 SDR 9, effective Augus…

20:18:29:05. Slot machines with award capability of $12,000 or greater. Transferred to § 20:18:29:03. Source: 19 SDR 195, effective June 21, 1993; 34 SDR 200, effective January 29, 2008; 40 SDR 101, effective December 2, 2013; 43 SDR 131, effective April 17, 2017; 49 SDR 9, effec…

Rule 20:18:29:06 Recording and monitoring. 20:18:29:06. Recording and monitoring. A licensee must maintain written records of all surveillance activities for a period of two years. Records must be maintained by licensed employees and stored in a secured area. The licensee and its…

Rule 20:18:29:07 Surveillance equipment malfunctions. 20:18:29:07. Surveillance equipment malfunctions. A licensee must immediately notify the executive secretary of surveillance equipment malfunction. Any failure notification system capable of providing notification of a recordi…

20:18:29:08. Securing and retaining recorded video images. A licensee shall retain in a secure manner all recorded video images for a period of fourteen days. The fourteen-day retention requirement is effective immediately for any licensed premises allowing bets in excess of one …

20:18:29:09. Labeling of recorded tapes. Repealed. Source: 19 SDR 195, effective June 21, 1993; 47 SDR 137, effective June 28, 2021.

20:18:29:10. Number of recorders. A licensee must provide, maintain, and operate one-on-one recordings for all cameras. The quality of the picture and recordings must be approved by the commission, the executive secretary, or its agents. Source: 19 SDR 195, effective June 21, 199…

Rule 20:18:29:11 Surveillance plan. 20:18:29:11. Surveillance plan. A licensee must submit a surveillance plan to the commission. The surveillance plan must include a floor plan that shows placement of all surveillance equipment in relation to the areas under surveillance and a d…

Rule 20:18:29:12 Maintenance records. 20:18:29:12. Maintenance records. A licensee must maintain a record of maintenance performed on all closed-circuit equipment for a period of two years. The records must be available for inspection by the executive secretary, the commission, o…