Legal Opinion
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided January 20, 2010No. 25141PublishedCited by 5 opinions
1Opinion of the Court
GILBERTSON, Chief Justice.
[¶ 1.] TracFone Wireless, Inc. (TracFone) claims it miscalculated and then overpaid its telecommunications gross receipts tax during the period of April 2004 to March 2007. In April 2007, TracFone sought a refund through the South Dakota Department of Revenue and Regulation (the Department) using a refund claim form and instructions provided by the Department. After TracFone’s refund claim was denied by the Department, it sought an administrative appeal hearing. The Department opposed the hearing and argued the payment-under-protest system in SDCL 10-27-2 was the…
2Cases cited22 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Martinmaas v. EngelmannSouth Dakota Supreme Court · 2000
- Meyerink v. Northwestern Public Service Co.South Dakota Supreme Court · 1986
- Faircloth v. Raven Industries, Inc.South Dakota Supreme Court · 2000
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3Cited by5 opinions
- Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- Davis v. Ssd Dept. of Ed.South Dakota Supreme Court · 2011
- Davis v. Ssd Dept. of Ed.South Dakota Supreme Court · 2011
- Eddie's Truck Center, Inc v. Daimler Vans USA LLCDistrict Court, D. South Dakota · 2023
- Tracfone Wireless, Inc. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2010