South Dakota Codified Laws 38-33-9. Appeal and enforcement
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If a purchaser disputes an assessment made under §§ 38-33-1 to 38-33-12, inclusive, the purchaser may appeal to the commission, which shall conduct a hearing and resolve the matter pursuant to the contested case provisions of chapter 1-26. If a purchaser fails to remit the assessment provided in §§ 38-33-1 to 38-33-12, inclusive, the commission may enforce collection in any appropriate court within this state.
Terms Used In South Dakota Codified Laws 38-33-9
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Source: SL 2001, ch 219, § 13.