{"data":{"id":"us-sd/sdcl-10-38-34","jurisdiction":"us-sd","citation":"SDCL § 10-38-34","heading":"Nonparticipation in administrative action not a bar to appeal.","body":"It is not a bar to any appeal by a public taxing district or governmental subdivision under § 10-38-30 that the public taxing district or governmental subdivision did not participate or intervene in the administrative action of the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-34","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"302e6826823467e0924c6adc129550696cbcfc84d76662191ced64edb7cb6b44","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-33.2","next":"us-sd/sdcl-10-39-1"},"notice":"GroundRules: Original legal text. Not legal advice."}