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DAN NELSON, AUTOMOTIVE, INC. v. VIKEN

No. 23363.

706 N.W.2d 239 (2005)

2005 SD 109

DAN NELSON, AUTOMOTIVE, INC., d/b/a Dan Nelson Isuzu, a South Dakota Corporation and South Dakota Acceptance Corporation, d/b/a CNAC, a South Dakota Corporation, Plaintiffs and Appellants, v. Gary R. VIKEN, in his individual capacity and in his official capacity as Secretary of Revenue, Defendant and Appellee.

Supreme Court of South Dakota.

Decided November 2, 2005.

Attorney(s) appearing for the Case

Ronald A. Parsons, Jr., A. Russell Janklow of Johnson, Heidepriem, Miner, Marlow and Janklow, LLP, Sioux Falls, South Dakota, Attorneys for plaintiffs and appellants.

Donald W. Hageman, South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorneys for defendant and appellee.

ZINTER, Justice.

[¶ 1.] Dan Nelson Automotive Inc. (Nelson) and the South Dakota Acceptance Corporation (CNAC) brought an action for declaratory relief against the Secretary of the Department of Revenue and Regulation in his individual and official capacities. Nelson requested the circuit court to interpret certain statutes that impose an excise tax on the sale of automobiles and to declare the parties' respective...

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