Section 10-1-41 - Appeals from departmental decisions. - South Dakota Statutes

10-1-41. Appeals from departmental decisions. From any decision of the secretary of revenue and regulation, or of the director of any division of the Department of Revenue and Regulation, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26.

Source: SL 1943, ch 257, § 13; SDC Supp 1960, § 55.2009-1; SL 1984, ch 12, § 67; SL 2003, ch 272, § 82.