Legal Opinion
Dakota Harvestore Systems, Inc. v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided March 30, 1983No. 13875PublishedCited by 40 opinions
1Opinion of the Court
HENDERSON, Justice.
PROCEDURAL HISTORY
In 1981, the South Dakota Department of Revenue (the Department) audited Dakota Harvestore Systems, Inc. (Harvestore) for the fiscal periods of January 1, 1978, to December 31, 1980. As a result of the audit, the Department determined that Harvestore owed $40,125.42 in contractor’s excise tax pursuant to SDCL 10-46A-1. An administrative hearing was conducted by the Secretary of Revenue on May 28, 1981, with findings of fact, conclusions of law, and an order entered in favor of the Department during November of 1981. Harvestore filed notice of appeal to the…
2Cases cited10 opinions
- Application of Ed Phillips & Sons CompanySouth Dakota Supreme Court · 1972
- In Re the South Lincoln Rural Water System Application for Permit No. 4300-3South Dakota Supreme Court · 1980
- McKinnon v. State Banking CommissionSouth Dakota Supreme Court · 1960
- In Re Declaratory Ruling Filed for Clay-Union Electric Corp.South Dakota Supreme Court · 1980
- Metropolitan Life Ins. v. JensenSouth Dakota Supreme Court · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Day v. John Morrell & Co.South Dakota Supreme Court · 1992
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Matter of Ackerson, Karlen & SchmittSouth Dakota Supreme Court · 1983
35 more not listed; retrieve them via the Exa API.