Section 10-41-77 - Appeal to Supreme Court on corporate stock liability for tax.
10-41-77. Appeal to Supreme Court on corporate stock liability for tax. The Department of Revenue and Regulation for and on behalf of the state and any person aggrieved by the decree of the circuit court may appeal from any such decree within the time and in the manner now provided by law for taking of appeals from judgments in civil actions, except no undertaking shall be required when the appeal is taken on behalf of the state.
Source: SDC 1939, § 57.2309; SL 1959, ch 437; SL 2003, ch 272, § 82.