South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:12 — Conduct of hearings

Hearings held by the
department, unless otherwise required by statute, must be conducted in
accordance with §§ 64:01:01:13 to 64:01:01:16, inclusive, and in
accordance with the provisions of SDCL 1-26.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-12.1. Declaratory Ruling: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Declaratory Ruling No. 80-3.

Source: official text