658 N.W.2d 395 LOREN POURIER, d/b/a MUDDY CREEK OIL AND GAS, INC., and MUDDY CREEK OIL AND GAS, INC., Plaintiffs and Appellants, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellee. No. 22221Supreme Court of South Dakota.Argued November 19, 2002. Opinion Filed February 26, 2003. Appeal From The Circuit Court Of The Sixth Judicial Circuit […]