Home > 2015 SD Legislative Session > 46 bills Governor Daugaard announced signed into law on March 12

46 bills Governor Daugaard announced signed into law on March 12

March 13, 2015
SD House Floor. Photo by Ken Santema 03/10/15.

SD House Floor. Photo by Ken Santema 03/10/15.

On Thursday, March 12, Governor Daugaard announced forty-five more bills signed into law. He also announced signing the bill to reform Juvenile Justice System. That adds up to a total of forty-six bills signed into law on March 12.

Posts on the previous bills signed into law during the SD 2015 SD legislative session can be found hereherehereherehereherehere, here, and here.

The Juvenile Justice Reform bill SB 73 is probably the big news from this group. The Governor and Chief Justice believe this reform “it is expected that 29 percent fewer juveniles will be on probation in the next 5 years and more than 50 percent fewer youth will placed in state-funded facilities by 2020.”

SB 73 – SoDakLiberty PostsImprove public safety regarding juvenile justice.

This bill passed through the Senate and through House State Affairs with no opposition. It met with some resistance on the House floor, but still easily passed by a vote of 60-7. This is part of the Governors and Chief Justices initiative to reform SD’s horrendous juvenile incarceration rates. This bill would mirror some of the steps taken to reform the incarceration rates for adults. Parts of this bill has some good ideas and changes. But until the state actually looks at reducing the number of victim-less offenses that are crimes, there will continue to be an outrageous number of people in SD locked up for no reason. But having said that, I do think this bill provides an improvement over what is currently. The thing to watch with this initiative is what it does to county budgets. The adult reform has already shiften financial burden from the State to the counties; and this juvenile reform will likely continue to increase financial burden upon the counties. Hopefully in the 2016 session the legislature will do something about this increased burden being placed upon the counties.

HB 1021 – SoDakLiberty Posts – Repeal the authorization for the South Dakota School of Mines and Technology research center project and to authorize the South Dakota Building Authority to issue bonds to finance a portion of the maintenance and repair of the South Dakota School of Mines and Technology chemistry/chemical engineering renovation project.

This bill passed through both chambers with no opposition. This bill basically strips the information about the research center project and inputs the chemistry/chemical engineering renovation project. The new project has a price not to exceed 10 million dollars.

HB 1022 – SoDakLiberty Posts – Authorize the Board of Regents to purchase improved property in Spearfish and to make an appropriation therefor.

This bill passed House Appropriations 8-0, the House floor 64-3, and then flew through the Senate with no opposition. This bill authorizes the Board of Regents to buy property in Spearfish for $45,000.

HB 1050 – SoDakLiberty PostsRepeal certain funds, to make revisions to receipts dedicated to the property tax reduction fund, and to create the general revenue replacement fund.

This bill passed House Appropriations 8-0, the House floor 58-11, and Senate Appropriations 9-0. It was amended on the Senate floor and passed 34-0. This bill puts funds directly to the general fund that were in special purpose funds.

HB 1080 – SoDakLiberty PostsAuthorize the use of investigational treatments for patients under certain conditions and to restrict certain causes of action arising from investigational treatment.

This bill passed the House Health and Human Services committee 11-2 and the House floor  66-1 after a small wording amendment. This bill passed Senate Health and Human Services 6-0. It was amended on the Senate floor and passed 32-0. This is an interesting bill. It would allow a doctor to treat a patient that has a currently untreatable condition using an “Investigational drug, biological product, or device”. The investigational treatment must have passed phase one of a clinical trial, but does not need to have been approved yet by the FDA. I like this bill. It makes no sense to hold up a potentially life-saving treatment (or at least symtom-reducing treatment) on a terminal patient that has no other options. I believe this decision should be up to the patient and doctor. The FDA only gets in the way in such situations. And, as the bill states, phase one of clinical trials have to be completed; so these investigational treatments aren’t just a whim of a doctor or medical company.

HB 1082 – SoDakLiberty PostsAllow a law enforcement officer to issue a citation without a notary.

This bill was gutted in House Judiciary. After being amended it passed House Judiciary 13-0 and the House floor 64-1. It had no opposition going through the Senate. This bill modernizes the citation process and takes into account law enforcement now utilizes technology in regards to citations.

HB 1107 – SoDakLiberty PostsRevise the definition of certain alcoholic beverages that are classified as cider.

This bill passed House Commerce 13-0 and the House floor 67-1. It met with no opposition on the Senate side. Current law only includes apples in the definition of ciders. Now cider made from pears is allowed under law (otherwise it would have been called a pear wine).

HB 1118 – SoDakLiberty PostsProvide for oversight of postsecondary technical institutes.

This bill was hoghoused in House State Affairs and passed that committee 12-0 and the House floor 66-1. It met with no resistance in the Senate. A big addition from this bill is to set up a board of nine members for each LEA. Mickelson has definitely been pushing for changes to tech schools. Possibly a good issue for running for higher office in the future…

HB 1122  – SoDakLiberty PostsAuthorize township boards to designate certain roads as no maintenance roads.

This bill passed House Local Government 11-1. It was amended on the House floor and passed with a vote of 61-6. The bill was amended in Senate Transportation to remove language allowing township boards to post a road as closed. It then passed through the Senate without opposition. This bill allows township designate roads as no maintenance. Here again this is something I though townships should already have been able to do with their roads. I can name quite a few township roads in the NE part of the state that should be closed.

HB 1128 – SoDakLiberty PostsProtect certain homestead exemption interests during sale of homestead or separation of owners.

This bill passed House Commerce 10-2. It was then substantially amended on the House floor and passed that body 61-6. Senate judiciary passed the bill 5-2 and the Senate floor passed it 22-11. I never really understood this bill…

HB 1134 – SoDakLiberty PostsRevise certain provisions concerning the expungement of arrest records.

This passed House Judiciary 9-3 and the House floor 64-2. Senate Judiciary passed the bill 5-2. It was amended on the Senate floor and passed 33-1. This is a good bill. Guilty until proven innocent is a cornerstone of the legal system in the US. A prosecutor being able to make a determination of expungement without a hearing before a judge goes against the very foundation of the US legal system.

HB 1142 – SoDakLiberty Posts – Revise certain provisions pertaining to the age requirements for sex offender registry registration.

This bill went through both chambers without opposition. This bill adds “at the time of the offense” to someone who is fourteen or older to register as a sex offender (if they meet other requirements).

HB 1143 – SoDakLiberty PostsIncrease the criminal violations that are subject to protection orders.

This bill passed House Judiciary 8-5 and the House floor 50-19. It met with no resistance in the Senate. This bill adds Aggravated assault–Felony (§ 22-18-1.1) to the list of violations. It also adds a penalty for repeat violations of protection order (§ 22-19A-16).

HB 1145 – SoDakLiberty PostsRevise certain provisions regarding the payment of salary and compensation to legislators.

This bill made it through House State Affairs without opposition and had one no vote on the House floor. It passed Senate State Affairs 7-2. This bill was amended on the Senate floor and passed 22-10. Originally the bill included “attending the inauguration of constitutional officers” as to a time when legislators are paid. Senate amendment changed that to “taking the oath of office”. Technically they are both the same, but I don’t see a problem with that change. Overall I don’t see a problem with this bill. But at the same time I do agree with some legislators that say any changes to their pay should come before the voters.

HB 1173 – SoDakLiberty PostsRevise certain provisions regarding liability of parties involved in frivolous or malicious civil actions.

This bill was amended (and title amended) in House Judiciary and passed that committee 10-3. Originally this bill added new sections of code to deal with frivolous appeals of land zoning decisions. The amended bill just modifies current code to specifically include appeal of a zoning decision. The bill was amended on the House floor and passed 57-11. Senate Judiciary passed the bill 6-0 and the Senate floor passed it 28-4. Originally I thought this bill was a good idea. But after hearing it debated on the floor I’m not so sure. It doesn’t actually seem to be fixing a problem.

HB 1176 – SoDakLiberty PostsAuthorize a person to be on the general election ballot for president or vice president and another office.

The bill passed House State Affairs 9-2, the House floor 50-17, Senate State Affairs 6-2, and the Senate floor 24-9.

Here is what I said about the bill before:

This is one of those bills that just shows politics in SD never seems to change. To put this bill in perspective lets go down memory lane with Argus reporter Jonathan Ellis:

In 2002, state lawmakers passed three laws that barred candidates from running for president or vice president while also running for another office. One of the three laws applied to primary elections.

Why? At the time, then Sen. Tom Daschle was weighing a possible run for president in 2004. Daschle’s Senate seat was also up in 2004, and the Republican-controlled Legislature was trying to ice Daschle out: He could run for the Democratic nomination for president, or he could run for a fourth Senate term. But he couldn’t do both.

The “Daschle rule” was considered a success. That political move could be seen as a victory by the Republican Party. And honestly, I think it actually is a good rule. Pick an office and run for it.

Now let’s fast forward ten years. There is the potential of Senator Thune running for President or Vice President on the same year he is up for re–election as a Senator in 2016. So what is the Republican Party to do in such a situation? Well, apparently they will introduce 1176 and remove the barrier they created for a Democrat Senator to run for two offices. It should be noted the bill is directed at the President and Vice President runs; any other combination of elections are forbidden to run for two offices on the ballot.

HB 1179 – SoDakLiberty PostsRevise the definition of a veteran.

This bill passed the House State Affairs committee 7-3, the House floor 63-4, and Senate Appropriations 9-0. This bill has received a lot of attention. This bill was amended on the Senate floor. It added ceremonial recognition as to the type of statute this bill applies to. It also added this language to the end of the bill:

For purposes of this section, the term, benefits, includes veterans designation on a driver license or identification card, veterans license plates, veterans job preference, and burial benefits pursuant to §§ 33A-5-2 and 33A-5-3.

The amended bill passed the Senate floor 32-2. This amendment reduced some of the resistance to the bill because it clearly states what benefits are at stake.

HB 1194 – SoDakLiberty PostsSet a minimum size for a sign about zoning changes or conditional use permits.

This bill passed House Local Government 10-3 after an amendment. It then passed the House floor 53-16. The bill flew through the Senate without opposition. I really can’t believe this bill made it through the legislature with so little resistance. Currently local governments can choose whether to have these signs and the requirements for them. Now the state wants to step in and say if a local government has these signs they have to meet certain requirements. This bill appears to be the state government overstepping its bounds.

HB 1201 – SoDakLiberty PostsRevise certain provisions regarding planning and zoning.

This bill passed House Local Government 10-3. It was amended on the House floor and passed 52-17. It then passed Senate Ag 7-2. It was amended on the Senate floor and passed 22-11. The amendment changed a “shall” to “may”. This amendment dealt with a big point of contention in the bill. The bill allows the conditional use permits to be passed by a simple majority instead of a 2/3 vote. Originally the bill said “The process shall include adoption of simple
11 majority affirmative vote requirements pursuant to subdivision 11-4-17(3).” Now the bill says “The process may include adoption of simple 11 majority affirmative vote requirements pursuant to subdivision 11-4-17(3).” Many opponents believe the provisions of this bill will be used to allow more CAFO’s in the state.

HB 1209 – SoDakLiberty PostsRevise certain provisions relating to changes in terms of credit card agreements.

This bill passed House Commerce 11-0 and the House floor 67-3. It passed through the Senate without opposition. This is another bill I never really understand.

HB 1235 – SoDakLiberty PostsUpdate the valuation manual related to the valuation of assets, liabilities, and reserves.

This bill was amended in House Commerce and passed 11-0. It then was amended on the House floor and passed 66-1. There was no resistance to the bill in the Senate. Yep, another bill I never really understood.

SB 17 – SoDakLiberty PostsRevise the definition of motor vehicles that are subject to the lemon law.

This bill was slightly amended in Senate Transportation and then passed through both chambers with no opposition. Currently a motor vehicle with a gross vehicle wight rating of ten thousand pounds or more does not fall under the term “motor vehicle” in this section of law. This bill would change that to fifteen thousand pounds.

SB 25 – SoDakLiberty PostsAuthorize the Board of Regents to enter into a lease-purchase agreement to acquire agricultural property in Moody County for the use and benefit of the South Dakota State University Agricultural Experiment Station.

This bill passed through the Senate and through House Appropriations with no opposition. It passed the House floor 66-2. The lease terms for the property in question cannot exceed fifteen years and must not have an annual lease payment of more than $120,000. That $120,000 seemed like a lot. Here is where the bill says it comes from: “The annual lease payment shall be authorized through the normal budgeting process and shall be made from other funds derived from grant and contract indirect recovery funds, royalty funds, and income from sales of services.” The land in question is about 320 acres.

SB 26 – SoDakLiberty PostsAuthorize the Board of Regents to demolish the veterinary isolation building on the campus of South Dakota State University and to make an appropriation therefor.

This bill passed through the Senate and through House Appropriations with no opposition. It passed the House floor 65-3. A demolition for SDSU. This bill appropriates $70,000 to demolish the veterinary isolation building.

SB 27 – SoDakLiberty PostsAuthorize the Board of Regents to contract for the replacement of the plant science research support facility on the campus of South Dakota State University and to make an appropriation therefor.

This bill was amended in Senate Appropriations went through the Senate and House Appropriations with no opposition. It passed the House floor 63-5. This appropriates $4,000,000 to build the plant science research support facility for SDSU.

SB 43 – SoDakLiberty PostsRevise certain provisions regarding lease purchase agreement payments and to ratify certain lease purchase agreements with the Health and Educational Facilities Authority.

This bill passed Senate Ed and the Senate floor with no opposition. It then had quite a substantial amendment in House Appropriations; where it then passed 9-0. It was then amended again on the House floor and passed 67-0. This bill appears to be clarifying code regarding the bonds and lease payments for education buildings.

SB 48 – SoDakLiberty PostsRevise certain provisions pertaining to the operation of personal watercraft.

This bill passed the Senate Judiciary committee 6-1 and had no opposition on the Senate floor. This bill was slightly amended in House Judiciary and passed that committee 8-3. It then passed the House floor 62-5.

This bill makes three slight revisions to the use of personal watercraft, such as a jet-ski. The two big ones are:

  • The provision for a flotation device changed from “type I, type II, type III, or type V” to wearable.
  • Currently lights on a boat are needed from one-half hour after sunset to one-half hour before sunrise. This would change it from sunset to sunrise.

The amendment in House Judiciary dealt with the Sunset to sunrise language.

SB 50 – SoDakLiberty PostsAuthorize the South Dakota Building Authority to provide for the construction, reconstruction, renovation, and modernization of state park facilities and infrastructure at Custer State Park for the Department of Game, Fish and Parks, to make an appropriation therefor, and to declare an emergency.

This bill passed through the Senate and through House Appropriations without opposition. It then passed the House floor 65-4. This is a long appropriation bill with a lot of amending done in Senate Appropriations. It appropriates $11,500,000 for the Custer project.

SB 58 – SoDakLiberty Posts – Revise certain authority, monetary penalties, and hearing procedures of the South Dakota Commission on Gaming. 

This bill passed Senate Commerce and Energy without opposition. It was then amended on the Senate floor and passed that body without opposition. House State Affairs also passed the bill without opposition and the House passed it 54-14. The proponents in the committee meetings tried to say this was not about getting more revenue through these fees. Yet from the extreme changes it would seem to be the Dept of Revenue looking to get more money.

SB 60 – SoDakLiberty PostsProvide newborn screening of inherited and genetic disorders.

This bill was amended on the Senate floor and then was passed 31-4. It went through House Health and Human Services 9-4. It was then amended again on the House floor and passed 50-16. The amendment mainly states that the DOH must provide information about the care of an affected child, and that the parent or guardian can refuse to accept the information. Now that this bill has been signed into law, it will allow the state to further get between the doctor and their patient. It is sad a Republican legislature would pass such a bill.

SB 82 – SoDakLiberty PostsUpdate outdated language related to domestic abuse.

This bill passed the Senate Judiciary committee 7-0, the Senate floor 31-2, House Judiciary 10-2, and the House floor 64-3. This bill modifies language for domestic abuse in one part of code to point at the new language for domestic relationships that was modified last year (§ 25-10-3.1).

SB 86 – SoDakLiberty PostsPlace a term limit on the office of poet laureate.

This bill was slightly amended in Senate Ed and then passed 7-0. It then passed the Senate floor after Senator Brown graced the chamber with a poem (a very cool one written by the interns if I remember right). The poem was read again in House State Affairs and passed 9-2. It passed on the House floor 67-1. Personally I don’t care one way or the other about this bill…

SB 98 – SoDakLiberty Posts – Revise the provisions related to the financial accountability system.

This bill passed Senate Judiciary 5-1, the Senate floor 31-2, House Judiciary 11-1, and the House floor 68-0. If I remember testimony on this bill correctly it is mostly word cleanup.

SB 101 – SoDakLiberty Posts – Establish certain provisions regarding cancer treatment medication coverage by insurance companies.

In its original form this bill was a pure mandate. It was hoghoused to change its approach in Senate Health and passed that committee 6-0. It was then further amended on the Senate floor and passed 35-0. House Health passed the bill 11-0 and the House floor passed it 69-0. Basically this bill makes medical insurance companies in SD treat medicine forms of cancer treatment the same as they do traditional (more invasive) methods. Apparently the insurance companies have been treating such treatments as medication, so it was not covered under the normal insurance plan. I agree with what the bill is trying to do. But it still looks like a mandate to me.

SB 108 – SoDakLiberty Posts – Revise certain provisions relating to aggravated DUI’s.

This bill passed Senate Judiciary 6-0 and the Senate floor 32-1. It met with no opposition going through the House. Currently if a person is being convicted for a sixth offense (or more), with at least five of them in the last 25 years, then the person is in violation of an aggravated offense and guilty of a Class 4 felony. This bill would add the stipulation that at least two of the prior convictions must be in the last ten years. There also seems to be some wording cleanup.

SB 110 – SoDakLiberty Posts – Revise the authority granted to the Building Authority and to the Board of Regents to construct an information system building on the campus of Dakota State University in Madison.

This bill passed the Senate and House Appropriations with no opposition. It passed the House floor 65-3. This bill raises the appropriated funds for construction from $10,000,000 to $11,4000,000.

SB 119 – SoDakLiberty Posts – Revise certain provisions regarding abandoned mobile and manufactured homes.

This bill was hoghosued in Senate Taxation and passed that committee 4-1. It went on to pass the Senate floor 32-2. There was no opposition to the bill going through the House. Originally this bill had one little change to code. Now the bill defines a whole process in the event someone gets the title of an abandoned mobile home voluntarily from the previous owner.

SB 124 – SoDakLiberty Posts – Revise the requirements for a petition for a minor boundary change.

This bill passed Senate Ed 7-0. It was then sent back to Senate Ed where it was amended and failed to pass by a vote of 3-2 (4 votes needed to pass).  The committee then reconsidered and it passed 5-0. There was no opposition to the bill on the Senate floor or going through the House. The biggest change in this seems to be adding language for the “final plan for detachment”. I am too far out of my knowledge of area to comment further on this bill.

SB 126 – SoDakLiberty Posts – Revise certain publications date citations for references to the International Building Code and International Property Maintenance Code.

There was no opposition to the bill on the Senate side or in House Local Government. It passed the House floor 66-2. This updates references from the 2012 edition of the International Building Code to 2015. This is an area that annoys me actually. If someone wants to find out how to comply with code they need to dish out $131 to find out what the code is for new buildings. This is a way for government officials to over-regulate without making it look like they are doing so.

SB 137 – SoDakLiberty Posts – Revise certain provisions regarding the term of the Executive Board of the Legislative Research Council.

This bill passed through the Senate and through House State Affairs with no opposition. It passed the House floor 57-5. This seems to ensure that the legislators elected to the board only serve during the two-year period each legislator is elected to. I think the older language intends that, but this bill makes that much more clear.

SB 153 – SoDakLiberty Posts – Repeal the South Dakota certified site and technology park programs.

This bill went through the Senate and through House Education with no opposition. It passed the House floor 65-2. This would repeal the Certified Site for Development (§ 6-18) and Certified Technology parks (§ 6-19) portion of SD codified law; plus all of the rules that have promulgated from those sections of code. It removes a portion of GOED, so that part sounds good.

SB 161 – SoDakLiberty Posts – Allow certain fireworks to be used all year.

This bill was amended in Senate Commerce to remove fountains, sparklers, and ground spinners from the fireworks being added by this bill. All that leaves in the bill is “snakes, and smoke effects, if they do not fly, travel, or explode, to single-shot parachute pieces without a flare”. After being amended it passed the committee 7-0. It was then amended on the Senate floor to put this language into a new section, instead of modifying current code. The bill flew through the House without amendments or opposition. I think the legislators were afraid to hold up a bill in which a kid was providing proponent testimony.

SB 168 – SoDakLiberty Posts – Establish a task force to study elder abuse in South Dakota.

This bill was amended in Senate Retirement Laws to change the task force from being 11 members to 15 members. It also had an auto-repeal section added for Dec 31, 2016. The amended bill passed the committee 5-0. The makeup of the committee was then amended on the Senate floor. The funding for this task force was also changed on the Senate floor; funding went from $21,000 to $15,000. After being amended the bill passed the Senate floor without opposition.

In House State Affairs the bill was further amended to bring the task force up to 17. The new additional members would be from the banking industry. The amended bill passed House State Affairs and the House floor without opposition. The ironic part of this bill is that it passed. Other task forces were turned down by the legislature this year because they went outside of the normal process, just like this one…

SB 172 – SoDakLiberty Posts – Strengthen the financial practices of the State of South Dakota.

This bill passed through both chambers without opposition. This bill changes how debt is utilized by the state. It actually appears to be a good bill.

SB 173 – SoDakLiberty Posts – Make appropriations from the water and environment fund, the water pollution control revolving fund subfund, and the drinking water revolving fund subfund for various water and environmental purposes, to revise the state water plan, to increase the authority of the South Dakota Board of Water and Natural Resources to make consolidated water facilities construction program awards, and to declare an emergency.

This bill passed through the Senate and through House Appropriations without opposition. It passed the House floor 66-2. This actually has quite a few appropriations in it from the South Dakota water and environment fund. Here is the long list of appropriations in this bill:

  • $7,700,000 to provide funds to the South Dakota Board of Water and Natural Resources for the purpose of providing a no-interest loan to local project sponsors as an advance on federal funds for the construction of facilities included in the Lewis and Clark Rural Water System
  • $250,000 to provide funds to the South Dakota Board of Water and Natural Resources for the purpose of providing grants to state and local project sponsors for hydrology and water management studies to assess, model, and quantify the state’s surface water and groundwater resources.
  • $16,500,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing grants and loans to project sponsors under the consolidated water facilities construction program
  • $4,000,000  to the city of Clark, for the design and construction of a waste water treatment facility, a sanitary sewer interceptor, and sewer main.
  • $3,000,000 to the Big Sioux Community Water System, for the design and construction of water lines and a pump station to interconnect with the city of Madison and the Minnehaha Community Water Corporation.
  • $1,800,000 to the Minnehaha Community Water Corporation, for the design and construction of water lines to provide capacity to interconnect with the Big Sioux Community Water System and the city of Madison.
  • An increase from $1,000,000 to $2,000,000 to any project in the state water facilities plan without specific authorization of the Legislature.
  • $1,300,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing grants and loans to project sponsors under the solid waste management program
  • $1,000,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing grants and loans to project sponsors for the construction, remediation, enlargement, closure, or upgrade of regional landfills.
  • $1,000,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing water quality grants under the state water pollution control revolving fund program
  • $150,000 to the South Dakota Board of Water and Natural Resources for the purpose of contracting for the preparation of applications and administration of clean water state revolving fund loans under the state water pollution control revolving fund program
  • $150,000 to the South Dakota Board of Water and Natural Resources for the purpose of contracting for the preparation of applications and administration of drinking water state revolving fund loans under the state drinking water revolving fund program
  • $250,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing grants to very small community water systems to address drinking water compliance and public health issues.
  • $200,000 to the South Dakota Board of Water and Natural Resources for the purpose of providing small system technical assistance set-aside grants to project sponsors under the state drinking water revolving fund program

SB 182 – SoDakLiberty Posts – Revise the rate of interest for late payment of certain taxes.

This bill passed through both chambers without opposition.  This would revise the interest that people or entities are late on paying certain taxes. This bill was amended in Senate tax to change the interest rates from the original lower rates in the bill. Currently law has this interest rate for late taxes set to 1.25% or five dollars, which ever is greater, for the first month; then 1.25% for each month afterwards. The amended form of this bill changes the interest rate down to 1%. The amended bill also changes the maximum interest rate to 24% (currently at 30%) upon delinquent taxes if the secretary determines that the delinquent payment was caused by a mistake of law and was not caused by an intent to evade the tax.

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