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HILLS MATERIALS CO., INC. v. VAN JOHNSON

No. 13470.

316 N.W.2d 646 (1982)

HILLS MATERIALS COMPANY, INC., Plaintiff and Appellee, v. R. VAN JOHNSON, Secretary of Revenue, Defendant and Appellant.

Supreme Court of South Dakota.

Decided March 3, 1982.

Attorney(s) appearing for the Case

Edward C. Carpenter of Costello, Porter, Hill, Nelson, Heisterkamp & Bushnell, Rapid City, for plaintiff and appellee.

John P. Dewell, Asst. Atty. Gen., Pierre, for defendant and appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on the brief.

DUNN, Justice.

This is an appeal from a judgment awarding appellee Hills Materials Co., Inc. the sum of $3,691.76, plus interest and costs, for the recovery of a penalty and interest imposed by appellant R. Van Johnson, Secretary of the South Dakota Department of Revenue. The penalty and interest were imposed because of the failure of appellee to timely file a contractor's excise tax return and to pay the tax. We affirm.

Appellee is a retailer subject to South...

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