South Dakota Statutes
§ 10-59-27 — Reliance on written advice--Inconsistent position by department.
Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, an
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South Dakota § 10-59-27 (Reliance on written advice--Inconsistent position by department.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue
2015 SD 9 (South Dakota Supreme Court, 2015)
Legislative History
SL 1990, ch 100, § 3; SL 2002, ch 64, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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