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POURIER v. SD DEPT. OF REVENUE & REGULATION

No. 25198.

778 N.W.2d 602 (2010)

2010 SD 10

Loren POURIER d/b/a Muddy Creek Oil and Gas, Inc. and Muddy Creek Oil and Gas, Inc., Claimants and Appellants, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Respondent and Appellee.

Supreme Court of South Dakota.

Decided February 3, 2010.

Attorney(s) appearing for the Case

Vanya S. Hogen, Jessica Intermill of Jacobson, Buffalo, Magnuson, Anderson & Hogen, P.C., St. Paul, Minnesota, Attorneys for claimants and appellants.

Marty J. Jackley, Attorney General, Meghan Jo Sonstegard, Meghan N. Dilges, Assistant Attorneys General, Pierre, South Dakota, Attorneys for respondent and appellee.

GILBERTSON, Chief Justice.

[¶ 1.] Loren Pourier and Muddy Creek Oil and Gas Inc. (collectively, "Pourier") appeal the circuit court's order affirming the decision of the South Dakota Department of Revenue and Regulation (Department). The Department's order denied Pourier's motion for leave to amend his tax refund claims to include his Oglala Sioux Tribe (OST) member customers as a class. The Department determined, and the circuit court agreed, that South Dakota...

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