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AEG v. DEPT. OF REVENUE AND REGULATION

No. 26597.

838 N.W.2d 843 (2013)

2013 S.D. 75

AEG PROCESSING CENTER NO. 58, INC., Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Appellee.

Supreme Court of South Dakota.

Decided October 16, 2013.

Attorney(s) appearing for the Case

Michael D. Bornitz , Joseph M. Dylla of Cutler & Donahoe, LLP, Sioux Falls, South Dakota , Jeffrey A. Silver of AEG Processing Center No. 58, Inc., Omaha, Nebraska, Attorneys for appellant.

Rosa Yaeger of South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorneys for appellee.

KONENKAMP, Justice.

[¶ 1.] We review a circuit court's dismissal of tax assessment appeal for lack of jurisdiction under SDCL 10-59-9 and SDCL 1-26-31.

Background

[¶ 2.] On September 10, 2010, the South Dakota Department of Revenue and Regulation issued AEG Processing Center No. 58, Inc. a jeopardy assessment alleging unpaid sales tax, a penalty, and interest due for the reporting period of September...

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