SDCL § 10-59-26 — Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner

Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to § 10-59-9 , the impartial hearing examiner may not be an employee of the Department of Revenue.