§ 37-10-33

S.D. Codified Laws § 37-10-33 (2026)

Appeal to courts from secretary of revenue.

SL 1966, ch 157 , § 16 (4); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Any person aggrieved by any decision, order or finding of the secretary of revenue may appeal therefrom as provided by chapter 1-26.

Source: SL 1966, ch 157 , § 16 (4); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.