Legal Opinion
Border States Paving, Inc. v. South Dakota State Department of Revenue
South Dakota Supreme Court
Decided March 22, 1989No. 16187PublishedCited by 27 opinions
1Opinion of the Court
HENDERSON, Justice (on reassignment).
PROCEDURAL HISTORY/ISSUES
The South Dakota Department of Revenue (Department) appeals a judgment of the circuit court for Hughes County which reversed the Secretary of Revenue’s decision affirming imposition of special fuel tax on special fuel burned in hot-mix plants owned and operated by Border States Paving, Inc. (Border States), and other contractors 1 during highway construction projects. Department argues that its assessment of special fuel tax is authorized by statute (SDCL 10-48-2.1) and asserts *873that the circuit court erred in ruling that the…
2Cases cited8 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- At & T Information Systems v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1987
- Application of Northwestern Bell Tel. Co.South Dakota Supreme Court · 1986
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Midcontinent Broadcasting Co. v. State, Department of RevenueSouth Dakota Supreme Court · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Dahl v. SittnerSouth Dakota Supreme Court · 1991
- Whalen v. WhalenSouth Dakota Supreme Court · 1992
- Wiersma v. MAPLE LEAP FARMSSouth Dakota Supreme Court · 1996
- State v. HarrisSouth Dakota Supreme Court · 1993
- Nelson v. School Board of the Hill City School District No. 51-2South Dakota Supreme Court · 1990
22 more not listed; retrieve them via the Exa API.