If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.
S.D. Codified Laws § 10-59-34
Costs paid by losing party if position not justified
Applied in 5 court decisions — leading case Farmer v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Pourier v. South Dakota Department of Revenue & Regulation (February 2012)
Source: SL 1992, ch 102, § 1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.