South Dakota Statutes
§ 10-59-34 — Costs paid by losing party if position not justified.
If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.
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South Dakota § 10-59-34 (Costs paid by losing party if position not justified.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Farmer v. South Dakota Department of Revenue & Regulation
2010 SD 35 (South Dakota Supreme Court, 2010)
Northern States Power Co. v. South Dakota Department of Revenue
1998 SD 57 (South Dakota Supreme Court, 1998)
Northern States Power Co. v. SD Dept. of Revenue
1998 SD 57 (South Dakota Supreme Court, 1998)
Legislative History
SL 1992, ch 102, § 1.
Nearby Sections
15
§ 10-1-1.1
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