ARSD § 64:01:01:20 — Reduction or abatement of taxes, interest, or penalties -- Requirements for showing widespread misapplication of tax

64:01:01:20. Reduction or abatement of taxes, interest, or
penalties -- Requirements for showing widespread misapplication of tax. In
order to show a widespread misunderstanding of the application of a tax to a
certain transaction, the taxpayer must show documentary proof illustrating this
misunderstanding among other taxpayers and written proof that the taxpayer has
been in contact with the department in an effort to determine the taxes that
are due.
In making a determination, the
secretary may consider tax publications distributed by the department issued on
the subject or that the argument raised by the taxpayer is not valid on its
face or has been found to lack merit in past administrative decisions or
litigation.