From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26.
S.D. Codified Laws § 10-1-41
Appeals from departmental decisions
Applied in 2 court decisions — leading case Burlington Northern Railroad v. Circuit Court, Seventh Judicial Circuit, Fall River County (1993)
Most recently applied in THOM & MILLER v. BARNETT/ELECTION CONTEST AS TO AMENDMENT A (November 2021)
Source: SL 1943, ch 257, § 13; SDC Supp 1960, § 55.2009-1; SL 1984, ch 12, § 67; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.