{"data":{"id":"us-sd/sdcl-10-1-41","jurisdiction":"us-sd","citation":"SDCL § 10-1-41","heading":"Appeals from departmental decisions.","body":"From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-41","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0a8db7e1bf06844d2528abc3e75424ebc1a8d5e613306a22174fa757ff856aa8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-40","next":"us-sd/sdcl-10-1-42"},"notice":"GroundRules: Original legal text. Not legal advice."}