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CITIBANK, N.A. v. DEPT. OF REVENUE

No. 26933.

868 N.W.2d 381 (2015)

2015 S.D. 67

CITIBANK, N.A., Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

Decided July 29, 2015.

Attorney(s) appearing for the Case

Thomas J. Welk , Jason R. Sutton of Boyce Law Firm, L.L.P., David L. Zimbeck , Sioux Falls, South Dakota, Attorneys for appellant.

Andrew L. Fergel , Stacy R. Hegge of South Dakota Department of Revenue, Pierre, South Dakota, Attorneys for appellee.

[¶ 1.] Citibank, Inc. ("Citibank") filed a tax refund claim with the South Dakota Department of Revenue in 2012 requesting a return of a portion of bank franchise taxes paid for the tax years 1999, 2000, 2001, and 2002. The Department of Revenue denied the tax refund claim. Citibank requested a hearing with the Office of Hearing...

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