With no explanation, chose the best option from "A", "B", "C" or "D". the proposition that “[statutes affecting remedies” should, be given retroactive effect. 1996 SD 98, ¶ 72, 552 N.W.2d at 608. In Tischler, we defined remedial statutes as those statutes “that describe methods for enforcing, processing, administering, or determining rights, liabilities, or status.” Id. On the other hand, “[a] law is substantive- if it creates rights, duties, and obligations.” 2 Sutherland, Statutes and Statutory Con struction, § 41.09 (6th Ed 2001). After reviewing the statute in question and considering the nature of liquor licenses, we believe the penalty provision at issue in this case to be substantive rather than procedural. [¶ 13.] In Rushmore State Bank v. Ku-rylas, Inc., this Court explored the status of liquor licenses in South Dakota. 424 N.W.2d 649 (S.D.1988) (<HOLDING>). In Kurylas, we concluded that “as between the

A: holding inter alia that a creditor may take a security interest in a licensees liquor license
B: holding that a tax credit to liquor licensees against taxes owed to the state was an unconstitutional subsidy of the liquor industry
C: holding courts must look to the law of the state in which the security interest was created to determine if creditor retains a purchase money security interest despite refinancing
D: holding inter alia that common law claims were preempted
A.