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BORDER STATES PAVING v. DEPT. OF REVENUE

No. 16187.

437 N.W.2d 872 (1989)

BORDER STATES PAVING, INC., a North Dakota Corporation with its principal place of business in Fargo, North Dakota, et al., Appellee, v. The SOUTH DAKOTA STATE DEPARTMENT OF REVENUE, a State Agency with its principal place of business in Pierre, Hughes County, South Dakota, Appellant.

Supreme Court of South Dakota.

Reassigned January 19, 1989.

Decided March 22, 1989.

Attorney(s) appearing for the Case

Ronald G. Schmidt of Schmidt, Schroyer, Colwill & Barnett, P.C., Pierre, for appellee.

Janice Waysman, Sp. Asst. Atty. Gen., Pierre, for appellant, Roger A. Tellinghuisen, Atty. Gen., Pierre, on the brief.

HENDERSON, Justice (on reassignment).

PROCEDURAL HISTORY/ISSUES

The South Dakota Department of Revenue (Department) appeals a judgment of the circuit court for Hughes County which reversed the Secretary of Revenue's decision affirming imposition of special fuel tax on special fuel burned in hot-mix plants owned and operated by Border States Paving, Inc. (Border States), and other contractors1 during highway construction projects...

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