Section 10-43-60 - Appeal to Supreme Court.
10-43-60. Appeal to Supreme Court. An appeal may be taken by the taxpayer or the secretary of revenue and regulation to the Supreme Court of this state in the same manner that appeals are taken in other actions, irrespective of the amount involved.
Source: SDC 1939, § 57.3002; SL 2003, ch 272, § 82.