Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-34 - Costs paid by losing party if position not justified

S.D. Codified Laws § 10-59-34

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Current through the 2024 Legislative Session
Section 10-59-34 - Costs paid by losing party if position not justified

If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.

SDCL 10-59-34

SL 1992, ch 102, § 1.