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STATE v. BAYER

No. 14894.

378 N.W.2d 223 (1985)

STATE of South Dakota, Plaintiff-Appellee, v. Barry E. BAYER, Defendant-Appellant.

Supreme Court of South Dakota.

Decided November 20, 1985.

Attorney(s) appearing for the Case

John Dewell, Asst. Atty. Gen., Pierre, S.D., for plaintiff-appellee; Mark V. Meierhenry, Atty. Gen., Pierre, S.D., on brief.

Thomas K. Wilka of Hagen & Wilka, for defendant-appellant; Karen E. Schreier, Sioux Falls, S.D., on brief.

FOSHEIM, Chief Justice

The circuit court reversed the magistrate's order to the South Dakota Department of Revenue (Revenue) to refund monies paid by Barry Bayer (Bayer) under terms of a plea agreement. Bayer appeals. We affirm.

In 1981 Bayer was charged with three felony violations of SDCL 10-45-49.1 for his failure to file sales and service tax returns related to his book-making business. Under a plea bargain...

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