South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-13 — Hearing on denial of claim--Time for demand

Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question.

Last amended: Source: SL 1976, ch 92 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-13 . Repealed. Source: SL 1976, ch 92 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 26.

Source: official text