South Dakota Statutes
§ 10-59-34 — Costs paid by losing party if position not justified.
South Dakota § 10-59-34
This text of South Dakota § 10-59-34 (Costs paid by losing party if position not justified.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-59-34 (2026).
Text
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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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
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-59-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-34.