If a purchaser disputes an assessment made under §§ 38-33-1 to 38-33-12 , inclusive, the purchaser may appeal to the commission, which shall conduct a hearing and resolve the matter pursuant to the contested case provisions of chapter 1-26 . If a purchaser fails to remit the assessment provided in §§ 38-33-1 to 38-33-12 , inclusive, the commission may enforce collection in any appropriate court within this state.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.