Section 38-33-9 - Appeal and enforcement. - South Dakota Statutes

38-33-9. Appeal and enforcement. 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.

Source: SL 2001, ch 219, § 13.