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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-34

Costs paid by losing party if position not justified

Official textsdlegislature.gov

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.

Last amended: Source: SL 1992, ch 102 , § 1.

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In this chapter (40 sections)
  1. 10-59-14 · Injunction for performing activity without license or…
  2. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  3. 10-59-16 · Time limitation for collection--Exceptions
  4. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  5. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  6. 10-59-19 · Recovery of overpaid taxes--Time limitation
  7. 10-59-20 · Collection and payment of tax not to be restrained or…
  8. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  9. 10-59-22 · Determination of amount of tax overpayment by…
  10. 10-59-23 · Recovery refund paid to taxpayer
  11. 10-59-24 · Recovery refund--Interest included--Exception
  12. 10-59-25 · Application of subsequent sections
  13. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  14. 10-59-27 · Reliance on written advice--Inconsistent position by…
  15. 10-59-28 · Reduction or abatement of penalty or interest
  16. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  17. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  18. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  19. 10-59-32 · Electronic filing of returns, reports or remittances under…
  20. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  21. 10-59-34 · Costs paid by losing party if position not justified
  22. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  23. 10-59-36 · Authorizing to file returns or reports by electronic means
  24. 10-59-37 · Alternative methods for signing returns
  25. 10-59-38 · Promulgation of rules
  26. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  27. 10-59-40 · Filing of returns required whether or not gross receipts are…
  28. 10-59-41 · Prior compliance--Effect
  29. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  30. 10-59-44 · Revocation or cancellation of license for failure to file…
  31. 10-59-45 · Contested case hearing--Time for request--Appeal
  32. 10-59-46 · Preparation of list of delinquent taxpayers
  33. 10-59-47 · Notice to delinquent taxpayer before publication
  34. 10-59-48 · Unpaid taxes not subject to disclosure
  35. 10-59-49 · Publication of list of delinquent taxpayers
  36. 10-59-50 · Removal of name from list
  37. 10-59-51 · Good faith disclosure not a violation of other statutes
  38. 10-59-52 · Fee for collecting tax on behalf of another entity
  39. 10-59-53 · Definitions relating to automated sales suppression devices…
  40. 10-59-54 · Automated sales suppression devices and phantom-ware…
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