Dan Nelson, Automotive, Inc. v. Viken

ZINTER, Justice.

[¶ 1.] Dan Nelson Automotive Inc. (Nelson) and the South Dakota Acceptance *241Corporation (CNAC) brought an action for declaratory relief against the Secretary of the Department of Revenue and Regulation in his individual and official capacities. Nelson requested the circuit court to interpret certain statutes that impose an excise tax on the sale of automobiles and to declare the parties’ respective rights under those statutes. The circuit court dismissed the action on procedural grounds. The circuit court concluded that (1) Nelson had not exhausted all of its administrative…