<html> <head> <title>Rule 20:18:17:28.01 Required tax record.</title> <META NAME="Keywords" Content="Administrative Rules 20:18:17:28.01"> <META NAME="Description" Content="Administrative Rules 20:18:17:28.01 Required tax record."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:18:17:28.01.&nbsp;&nbsp;Required tax record.</b>When a retail licensee pays a jackpot exceeding $1,199.99, it must complete the form W-2G furnished by the United States Internal Revenue Service. A copy of this form must be maintained by the retail licensee. If the patron who won the jackpot refuses to provide the information necessary to complete the form, the licensee must withhold the sum required by the IRS.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 18 SDR 9, effective July 23, 1991; 20 SDR 113, effective January 23, 1994.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-1">42-7B-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-2">42-7B-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-2.1">42-7B-2.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-3">42-7B-3</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-4">42-7B-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-14">42-7B-14</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-17">42-7B-17</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-43">42-7B-43.</A></p> </div> </body> </html>