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  5. 778 N.W.2d 130 (2010)
 

TRACFONE WIRELESS, INC. v. S.D. DEPT. OF REV. & REG.

No. 25141.

778 N.W.2d 130 (2010)

2010 SD 6

TRACFONE WIRELESS, INC., Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Appellee.

Supreme Court of South Dakota.

Decided January 20, 2010.

Attorney(s) appearing for the Case

Charles M. Thompson of May, Adam, Gerdes and Thompson, Pierre, South Dakota and Robert R. Gunning Neil I. Pomerantz of Silverstein & Pomerantz, LLP, Denver, Colorado, for appellant.

Matthew R. Fonder, South Dakota Department of Revenue and Regulations, Pierre, South Dakota, for appellee.

GILBERTSON, Chief Justice.

[¶ 1.] TracFone Wireless, Inc. (TracFone) claims it miscalculated and then overpaid its telecommunications gross receipts tax during the period of April 2004 to March 2007. In April 2007, TracFone sought a refund through the South Dakota Department of Revenue and Regulation (the Department) using a refund claim form and instructions provided by the Department. After TracFone's refund claim was denied by the Department, it sought an...

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