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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-106

Right to hearing on denial of extension request

Official textsdlegislature.gov

Any business aggrieved by the denial in whole or in part of a extension requested under §§ 10-45-99 to 10-45-107 , inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26 .

Last amended: Source: SL 2001, ch 57 , § 9.

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In this chapter (40 sections)
  1. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  2. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  3. 10-45-88 · Review and audit of temporary vendors
  4. 10-45-89 · Failure to maintain records--Revocation of temporary license
  5. 10-45-90 · Exemption for gross receipts from certain rodeo services
  6. 10-45-91 · Admissions to rodeos and related activities taxable
  7. 10-45-92 · Allowable deductions for auctioneers
  8. 10-45-93 · Exemption for gross receipts from international sale of…
  9. 10-45-94 · Exemption for gross receipts from direct mail service
  10. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  11. 10-45-96 · Tax on gross receipts of professional employer…
  12. 10-45-97 · Professional employer organization defined
  13. 10-45-98 · Temporary help services not subject to § 10-45-96
  14. 10-45-99 · Definitions
  15. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  16. 10-45-101 · Requirements for extension
  17. 10-45-102 · Extension applies to full costs and installation fees
  18. 10-45-103 · Application for extension permit--Permit nontransferable
  19. 10-45-104 · Secretary to prescribe form and documentation requirements
  20. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  21. 10-45-106 · Right to hearing on denial of extension request
  22. 10-45-107 · Promulgation of rules regarding filing extensions
  23. 10-45-108 · Sourcing of sales and services
  24. 10-45-109 · Registration and tax collection does not create nexus for…
  25. 10-45-110 · Exemption for sale of coins, currency, or bullion
  26. 10-45-111 · Relief from liability for failing to collect tax at new…
  27. 10-45-112 · Exemption for nonprofit corporations created for fire…
  28. 10-45-113 · Exemption for small sales by minors
  29. 10-45-114 · Exemption--Coaches
  30. 10-45A-1 · Definition of terms
  31. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  32. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  33. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  34. 10-45A-5 · Refund amounts for single-member households
  35. 10-45A-6 · Refund amounts for multiple-member households
  36. 10-45A-7 · Secretary to prepare table
  37. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  38. 10-45A-9 · Claim computed by department at election of claimant
  39. 10-45A-10 · Documentary evidence with claim
  40. 10-45A-11 · Secretary to determine disability claims
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