South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:13
Notice of time and place for hearings -- Hearing examiners
64:01:01:13. Notice of time and place for hearings -- Hearing examiners. In all cases to be heard, all parties must be given notice of at least ten days. Hearings shall be held at the time and place directed by the secretary. For the purpose of the hearing, the secretary may designate a hearing examiner.
The secretary or designated hearing examiner may not grant a request for a continuance or postponement of the hearing after notice of the time and place has been served on all parties unless the requesting party demonstrates good cause for the request. If a party fails to appear at the prehearing conference or the hearing, the secretary or the designated hearing examiner shall order that the matter be dismissed with prejudice to the party who fails to appear, unless good cause exists for the failure to appear. For purposes of this rule, good cause means inability to appear at the prehearing conference or hearing by a party or an attorney representing one of the parties. The designated hearing examiner shall submit findings and recommendations to the secretary who shall make the final decision.
Source: view the official text
In this chapter (40 sections)
- 64:01:01:01 · Definitions
- 64:01:01:02 · Repealed
- 64:01:01:03 · Repealed
- 64:01:01:04 · Public requests for information
- 64:01:01:05 · Rules of practice and procedure
- 64:01:01:06 · Repealed
- 64:01:01:07 · Repealed
- 64:01:01:08 · Procedure to obtain declaratory ruling
- 64:01:01:09 · Hearings on petition to obtain declaratory ruling
- 64:01:01:10 · Decisions
- 64:01:01:11 · Construction
- 64:01:01:12 · Conduct of hearings
- 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
- 64:01:01:14 · All parties to be heard
- 64:01:01:15 · Repealed
- 64:01:01:16 · Evidence receivable
- 64:01:01:17 · Repealed
- 64:01:01:18 · Void
- 64:01:01:19 · Forms
- 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
- 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
- 64:01:01:22 · Use of fedwire in emergencies
- 64:01:01:23 · Use of check in emergencies
- 64:01:01:24 · Repealed
- 64:01:01:25 · Notice of change in bank or account number
- 64:01:01:26 · Dishonored transaction -- Fee
- 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
- 64:01:01:28 · Audit review
- 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
- 64:01:01:30 · New facilities refund -- Application for permit
- 64:01:01:31 · New facilities refund -- Documentation to support claim
- 64:01:01:32 · Electronic or digital signature
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…