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DAKOTA HARVESTORE v. S.D. DEPT. OF REVENUE

No. 13875.

331 N.W.2d 828 (1983)

DAKOTA HARVESTORE SYSTEMS, INC., Defendant and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Plaintiff and Appellee.

Supreme Court of South Dakota.

Decided March 30, 1983.

Rehearing Denied May 4, 1983.

Attorney(s) appearing for the Case

Frank P. Gibbs of Simons, Gibbs, Feyder & Myers, Sioux Falls, for defendant and appellant.

Gene R. Woodle, Asst. Atty. Gen., S.D. Dept. of Revenue, Pierre, for plaintiff and appellee.

HENDERSON, Justice.

PROCEDURAL HISTORY

In 1981, the South Dakota Department of Revenue (the Department) audited Dakota Harvestore Systems, Inc. (Harvestore) for the fiscal periods of January 1, 1978, to December 31, 1980. As a result of the audit, the Department determined that Harvestore owed $40,125.42 in contractor's excise tax pursuant to SDCL 10-46A-1. An administrative hearing was conducted by the Secretary of Revenue on May 28, 1981, with findings...

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