Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70 , § 4, eff. May 1, 2016.
SDCL § 10-64-5 — under COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS.
SDCL § 10-64-5
Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70 , § 4, eff. May 1, 2016.