BEFORE THE SOUTH DAKOTA OFFICE OF HEARING EXAMINERS
(FUNCTIONING AS THE STATE TAX TRIBUNAL)
In the Matter of the State Tax Assessment Issued to
[TAXPAYER LEGAL NAME],
Assessment No. [ASSESSMENT NUMBER]
NOTICE OF APPEAL AND PETITION FOR REDETERMINATION,
REQUEST FOR COLLECTION STAY, AND SUPPORTING MEMORANDUM
Effective Date: [DATE]
TABLE OF CONTENTS
- Document Header
- Defined Terms
- Jurisdiction, Venue, and Timeliness of Appeal
- Recitals and Procedural Background
- Operative Provisions
5.1 Issues Presented for Review
5.2 Grounds for Redetermination
5.3 Request for Collection Stay
5.4 Relief Requested - Representations & Warranties of Taxpayer
- Covenants & Continuing Obligations
- Default; Tribunal Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Verification & Execution Block
- Certificate of Service
1. DOCUMENT HEADER
This Notice of Appeal and Petition for Redetermination (the “Petition”) is submitted by [TAXPAYER LEGAL NAME] (“Taxpayer”) against the South Dakota Department of Revenue (“Department”) with respect to Assessment No. [ASSESSMENT NUMBER] dated [ASSESSMENT DATE] (the “Assessment”).
2. DEFINED TERMS
For purposes of this Petition, the following capitalized terms have the meanings set forth below. Defined terms apply equally to singular and plural forms.
“Assessment” means the Notice of Determination issued by the Department on [ASSESSMENT DATE] bearing Assessment No. [ASSESSMENT NUMBER].
“Collection Stay” means a temporary suspension of enforced collection activities pursuant to applicable South Dakota tax-procedure statutes and regulations.
“Department” means the South Dakota Department of Revenue and all divisions, agents, and successors thereto.
“Forum” means the South Dakota Office of Hearing Examiners, acting as the State Tax Tribunal.
“Petition” means this Notice of Appeal and Petition for Redetermination, together with all exhibits, appendices, and subsequent amendments.
“Taxpayer” means [TAXPAYER LEGAL NAME], including its successors, assigns, officers, and authorized representatives.
[// GUIDANCE: Add additional defined terms if the appeal involves multiple tax periods, additional assessments, or related penalties.]
3. JURISDICTION, VENUE, AND TIMELINESS OF APPEAL
3.1 Jurisdiction. This Tribunal possesses subject-matter jurisdiction over state tax appeals pursuant to applicable South Dakota Codified Laws governing contested tax cases (collectively, the “Tax Appeal Statutes”).
3.2 Venue. Venue is proper before the Forum under the same Tax Appeal Statutes and any promulgated administrative rules.
3.3 Timeliness. Taxpayer hereby affirms that this Petition is filed within the statutory appeal period calculated from the date of service of the Assessment.
[// GUIDANCE: Confirm statutory filing deadline—typically 30 or 60 days—before lodging the Petition.]
4. RECITALS AND PROCEDURAL BACKGROUND
A. On [ASSESSMENT DATE], the Department issued the Assessment asserting additional liability in the aggregate amount of $[ASSESSMENT AMOUNT] for [TAX TYPE] for the period [PERIOD BEGIN] through [PERIOD END].
B. Taxpayer received the Assessment on [DATE RECEIVED].
C. Taxpayer timely submitted a written informal protest on [DATE], which was denied by the Department on [DATE].
D. Taxpayer now files this Petition to invoke formal administrative review, to obtain a Collection Stay, and to preserve all substantive and procedural rights.
5. OPERATIVE PROVISIONS
5.1 Issues Presented for Review
- Whether the Department erred in its interpretation and application of South Dakota tax law with respect to [SPECIFIC ISSUE].
- Whether the Department correctly calculated taxable amounts after allowable deductions, exemptions, or credits under [APPLICABLE AUTHORITY].
- Whether penalties and interest were lawfully and equitably assessed.
5.2 Grounds for Redetermination
Taxpayer asserts the following non-exhaustive grounds:
a. Statutory Misapplication. The Department misapplied [CITATION OR DESCRIPTION] to the underlying transactions.
b. Factual Error. The Department relied on erroneous or incomplete factual information regarding [DESCRIPTION].
c. Constitutional or Due-Process Defects. The Assessment violates procedural fairness requirements under state and federal law.
[// GUIDANCE: Attach schedules, affidavits, and documentary exhibits to substantiate each ground.]
5.3 Request for Collection Stay
Pursuant to South Dakota law authorizing a stay of enforced collection upon timely and perfected appeal, Taxpayer respectfully moves the Tribunal to:
a. Order an immediate Collection Stay effective upon filing of this Petition; and
b. Condition the stay, if required, on the posting of a bond, letter of credit, or other security not to exceed the contested liability.
5.4 Relief Requested
Taxpayer respectfully requests that the Tribunal:
1. Accept jurisdiction over this appeal;
2. Grant the Collection Stay as requested;
3. Conduct an evidentiary hearing at which Taxpayer may present testimony, documents, and argument;
4. Redetermine the Assessment so that the total liability is reduced to $[AMOUNT] or such other sum as the Tribunal deems lawful;
5. Abate all contested penalties and interest; and
6. Grant such further relief as justice requires.
6. REPRESENTATIONS & WARRANTIES OF TAXPAYER
6.1 Authority. Taxpayer is duly organized, validly existing, and in good standing under the laws of its jurisdiction of organization and is authorized to file this Petition.
6.2 Accuracy of Information. All factual statements made herein and in supporting exhibits are true, correct, and complete to the best of Taxpayer’s knowledge, information, and belief, formed after reasonable inquiry.
6.3 Good-Faith Basis. Taxpayer’s positions and defenses are asserted in good faith and are not presented for any improper purpose.
6.4 Survival. The representations and warranties in this Section survive dismissal, settlement, or final adjudication of this appeal.
7. COVENANTS & CONTINUING OBLIGATIONS
7.1 Cooperation. Taxpayer shall promptly provide additional documents or information reasonably requested by the Tribunal or the Department, subject to valid privilege or confidentiality objections.
7.2 Notice of Material Changes. Taxpayer shall notify the Tribunal and the Department of any material change in circumstances that may affect the adjudication of this appeal.
8. DEFAULT; TRIBUNAL REMEDIES
8.1 Events of Default. The following constitute defaults by Taxpayer:
a. Failure to comply with discovery orders;
b. Failure to appear at a duly noticed hearing;
c. Failure to maintain any required security underlying the Collection Stay.
8.2 Remedies. Upon default, the Tribunal may:
a. Dismiss the Petition with prejudice;
b. Dissolve the Collection Stay; and/or
c. Impose any sanction authorized by applicable procedural rules, including assessment of costs or attorney’s fees.
9. RISK ALLOCATION
9.1 Burden of Proof. Taxpayer acknowledges that it bears the burden of proving, by a preponderance of the evidence (or such higher standard as may apply), that the Assessment is erroneous.
9.2 Liability Cap. The maximum liability at issue in this proceeding is the amount stated in the Assessment, together with statutory additions. No party seeks damages beyond the disputed tax, penalties, and interest.
9.3 Indemnification. Taxpayer agrees to indemnify and hold harmless the Tribunal against any third-party claims arising solely from Taxpayer’s misuse of confidential taxpayer information submitted in this appeal.
10. DISPUTE RESOLUTION
10.1 Governing Law. This appeal is governed by the Constitution and laws of the State of South Dakota.
10.2 Forum Selection. Exclusive jurisdiction lies with the Forum unless and until judicial review is sought in the Circuit Court pursuant to the Tax Appeal Statutes.
10.3 Arbitration. By filing this Petition, Taxpayer does not consent to arbitration of statutory tax liabilities, except to the limited extent mandated by law for ancillary non-tax contractual disputes, if any.
10.4 Jury Waiver. Taxpayer acknowledges that jury trials are generally unavailable in administrative tax appeals; any future jury demand relating to this matter is waived to the maximum extent permitted by law.
10.5 Injunctive Relief. Nothing in this Section limits the Tribunal’s authority to grant or dissolve the Collection Stay.
11. GENERAL PROVISIONS
11.1 Amendments. This Petition may be amended as of right within the time allowed by applicable rules; thereafter only by leave of the Tribunal.
11.2 Integration. This Petition, together with its exhibits, constitutes the entire submission of Taxpayer regarding the Assessment, superseding all prior correspondence or informal protests.
11.3 Severability. If any portion of this Petition is held invalid, the remainder shall remain in full force and effect.
11.4 Electronic Signatures. Signatures executed and transmitted electronically shall be deemed originals and fully enforceable.
12. VERIFICATION & EXECUTION BLOCK
I, [SIGNATORY NAME], [TITLE/POSITION] of [TAXPAYER LEGAL NAME], being first duly sworn, depose and state under penalty of perjury that I have read the foregoing Petition and that the facts stated herein are true and correct to the best of my knowledge, information, and belief.
[NAME]
[TITLE]
For [TAXPAYER LEGAL NAME]
Date: [DATE]
State of _ )
County of ______ ) SS.
Subscribed and sworn before me on this ___ day of _, 20_, by ______.
Notary Public
My Commission Expires: _____
13. CERTIFICATE OF SERVICE
I hereby certify that on the ___ day of ____, 20__, a true and correct copy of the foregoing Petition, together with all exhibits, was served upon the South Dakota Department of Revenue by:
☐ Certified U.S. Mail (return receipt requested)
☐ Personal Delivery
☐ Authorized Electronic Filing System
[NAME], Counsel for Taxpayer
[LAW FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]
[// GUIDANCE: Attach proof of service (e.g., USPS Form 3811) once available.]