South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-46
Application for hearing by secretary--Notice of grant or denial of hearing
Any person aggrieved by any action under this chapter of the secretary of revenue or his authorized agent for which hearing is not elsewhere provided may apply to the secretary, in writing, within ten days after the notice of such action is delivered or mailed to him, for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The secretary shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith; if it be granted, the secretary shall notify the applicant of the time and place fixed for such hearing.
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In this chapter (40 sections)
- 10-50-26 · Bond or depository agreement required of authorized…
- 10-50-27 · Agreement by nonresident to permit examination of records
- 10-50-28 · Appointment of attorney by authorized nonresident--Service…
- 10-50-29 · Authorized nonresident as licensed distributor
- 10-50-30 · Distributor to affix stamps
- 10-50-31 · Dealer to return unstamped cigarettes
- 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
- 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
- 10-50-34 · Enforcement powers of department…
- 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
- 10-50-36 · Forfeiture and destruction of contraband cigarettes
- 10-50-37 · Confiscation of unstamped cigarettes not required if no…
- 10-50-38 · Act of agent as act of principal
- 10-50-39 · Monthly reports by distributors--Contents and time of filing
- 10-50-40 · Records preserved by distributors, wholesalers and dealers
- 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
- 10-50-42 · Investigations and taking of testimony
- 10-50-43 · Subpoena of witnesses and evidence in department hearings
- 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
- 10-50-45 · Judicial enforcement of departmental process--Commitment to…
- 10-50-46 · Application for hearing by secretary--Notice of grant or…
- 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
- 10-50-48 · Secretary's order after hearing--Copy to applicant
- 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
- 10-50-50 · Service of notice of appeal--Notice and bond filed with…
- 10-50-51 · Relief granted by circuit court--Costs
- 10-50-52 · Proceeds of tax--Distribution
- 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
- 10-50-58 · Cigarette stamp purchasing fund established
- 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
- 10-50-60 · Promulgation of rules
- 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
- 10-50-62 · Dealers to buy only from licensed wholesalers and…
- 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
- 10-50-64 · Voluntary regulation of use of tobacco products
- 10-50-65 · Certain activities regarding for-export-only tobacco…
- 10-50-66 · Seizure and destruction of contraband tobacco products
- 10-50-67 · Relief for violation of § 10-50-65
- 10-50-68 · 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
- 10-50-72 · Definition of terms