sec.57Liability for taxes and levies

### sec.57 Liability for taxes and levies The casino licensee is liable for all taxes and levies due and payable in accordance with this part. If the casino operator is a lessee under a casino lease, the operator and the casino licensee are jointly and severally liable for all taxes and levies due and payable in accordance with this part. If— the casino operator is not the casino licensee or a lessee under a casino lease and there is no casino lease, the casino operator and the casino licensee; or the casino operator is not the casino licensee or a lessee under a casino lease and there is a casino lease, the casino operator, casino licensee and lessee under the lease; are jointly and severally liable for all taxes and levies payable in accordance with this part. s 57 amd 2004 No. 21 s 5A ; 2024 No. 10 s 23 (sec.57-ssec.1) The casino licensee is liable for all taxes and levies due and payable in accordance with this part. (sec.57-ssec.2) If the casino operator is a lessee under a casino lease, the operator and the casino licensee are jointly and severally liable for all taxes and levies due and payable in accordance with this part. (sec.57-ssec.3) If— the casino operator is not the casino licensee or a lessee under a casino lease and there is no casino lease, the casino operator and the casino licensee; or the casino operator is not the casino licensee or a lessee under a casino lease and there is a casino lease, the casino operator, casino licensee and lessee under the lease; are jointly and severally liable for all taxes and levies payable in accordance with this part. - (a) the casino operator is not the casino licensee or a lessee under a casino lease and there is no casino lease, the casino operator and the casino licensee; or - (b) the casino operator is not the casino licensee or a lessee under a casino lease and there is a casino lease, the casino operator, casino licensee and lessee under the lease;