AEG Processing Ctr. No. 58, Inc. v. S.D. Dep’t of Revenue & Regulation

The South Dakota Department of Revenue and Regulation (Department) issued Appellant a jeopardy assessment alleging unpaid sales tax. On appeal, a hearing examiner found Appellant liable for a jeopardy assessment, and the Secretary of Revenue adopted the decision. The circuit court dismissed Appellant's appeal, holding that Appellant's failure to pay the amounts affirmed by the Secretary or to file a bond before commencing its appeal resulted in the failure to preserve jurisdiction in the court. The Supreme Court affirmed, holding (1) Appellant's failure to post its bond within the statutory period was fatal to its appeal; (2) Appellant failed to substantially comply with the relevant statute; and (3) the time for Appellant to post its bond could not be equitably tolled.View "AEG Processing Ctr. No. 58, Inc. v. S.D. Dep't of Revenue & Regulation" on Justia Law