2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 64 - Collection of Sales Taxes From Out-of-State Sellers
§ 10-64-5 Appeal to Supreme Court.

10-64-5. Appeal to Supreme Court. Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible.

Source: SL 2016, ch 70, ยง 4, eff. May 1, 2016.

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