There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-60 Appeal to Supreme Court.
SD Codified L § 10-43-60 (through 2011) What's This?
10-43-60. Appeal to Supreme Court. An appeal may be taken by the taxpayer or the secretary of revenue to the Supreme Court of this state in the same manner that appeals are taken in other actions, irrespective of the amount involved.
Source: SDC 1939, § 57.3002; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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