38-33-9. Appeal and enforcement.
68 words·~1 min read·
/sd/title-38/chapter-38-33/38-33-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a purchaser disputes an assessment made under §§ 38-33-1 to 38-33-12 , inclusive, the purchaser may appeal to the commission, which shall conduct a hearing and resolve the matter pursuant to the contested case provisions of chapter 1-26 . If a purchaser fails to remit the assessment provided in §§ 38-33-1 to 38-33-12 , inclusive, the commission may enforce collection in any appropriate court within this state.