Legal Opinion

Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation

South Dakota Supreme Court

Decided September 4, 2013No. 26553Published

1Opinion of the Court

#26553-r-DG

2013 S.D. 68

IN THE SUPREME COURT OF THE STATE OF SOUTH DAKOTA **** MAGELLAN PIPELINE COMPANY, LP LIC. NO. 1011-0693-ST, Petitioner and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Respondent and Appellee, **** APPEAL FROM THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT MINNEHAHA COUNTY, SOUTH DAKOTA **** THE HONORABLE WILLIAM J. SRSTKA, JR. Retired Judge **** JAMES E. MOORE MATTHEW P. BOCK of Woods, Fuller, Shultz & Smith, PC Sioux Falls, South Dakota Attorneys for petitioner and appellant. ROSA YAEGER South Dakota Department of Revenue and Regulation Pierre,…

2Cases cited14 opinions

  1. In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
  2. In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
  3. State Ex Rel. Department of Transportation v. ClarkSouth Dakota Supreme Court · 2011
  4. Watertown Coop. Elevator Ass'n v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2001
  5. Matthews v. South Dakota Department of Social ServicesSouth Dakota Supreme Court · 2012

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