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#23966-aff in pt, rev in pt & rem-SLZ 2007 SD 90 IN THE SUPREME COURT OF THE STATE OF SOUTH DAKOTA * * * * GARY MAUCH, License No. 13-001-000141941T-ST-001, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Respondent and Appellee. Petitioner and Appellant,

* * * * APPEAL FROM THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT CLAY COUNTY, SOUTH DAKOTA * * * * HONORABLE STEVEN R. JENSEN Judge * * * * JEFFREY L. BRATKIEWICZ WILLIAM G. TAYLOR CHERI S. RAYMOND of Woods, Fuller, Shultz & Smith, P.C. Sioux Falls, South Dakota JACK C. MAGEE DONALD W. HAGEMAN South Dakota Department of Revenue and Regulation Pierre, South Dakota

Attorneys for petitioner and appellant.

Attorneys for respondent and appellee. * * * * ARGUED AUGUST 29, 2006 REASSIGNED FEBRUARY 20, 2007 OPINION FILED 08/22/07

#23966 ZINTER, Justice (on reassignment). [

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