S.D. Codified Laws § 38-33-9
Current through the 2024 Legislative Session
If a purchaser disputes an assessment made under §§ 38-33-1 to 38-33-12, inclusive, the purchaser may appeal to the commission, which shall conduct a hearing and resolve the matter pursuant to the contested case provisions of chapter 1-26. If a purchaser fails to remit the assessment provided in §§ 38-33-1 to 38-33-12, inclusive, the commission may enforce collection in any appropriate court within this state.
SDCL 38-33-9