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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-26

Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner

Official textsdlegislature.gov

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.

Last amended: Source: SL 1990, ch 100 , § 2; SL 1992, ch 102 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-59-6 · Penalty for failure to file return--Penalty reduced or…
  2. 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
  3. 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
  4. 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
  5. 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
  6. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  7. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  8. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  9. 10-59-14 · Injunction for performing activity without license or…
  10. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  11. 10-59-16 · Time limitation for collection--Exceptions
  12. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  13. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  14. 10-59-19 · Recovery of overpaid taxes--Time limitation
  15. 10-59-20 · Collection and payment of tax not to be restrained or…
  16. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  17. 10-59-22 · Determination of amount of tax overpayment by…
  18. 10-59-23 · Recovery refund paid to taxpayer
  19. 10-59-24 · Recovery refund--Interest included--Exception
  20. 10-59-25 · Application of subsequent sections
  21. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  22. 10-59-27 · Reliance on written advice--Inconsistent position by…
  23. 10-59-28 · Reduction or abatement of penalty or interest
  24. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  25. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  26. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  27. 10-59-32 · Electronic filing of returns, reports or remittances under…
  28. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  29. 10-59-34 · Costs paid by losing party if position not justified
  30. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  31. 10-59-36 · Authorizing to file returns or reports by electronic means
  32. 10-59-37 · Alternative methods for signing returns
  33. 10-59-38 · Promulgation of rules
  34. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  35. 10-59-40 · Filing of returns required whether or not gross receipts are…
  36. 10-59-41 · Prior compliance--Effect
  37. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  38. 10-59-44 · Revocation or cancellation of license for failure to file…
  39. 10-59-45 · Contested case hearing--Time for request--Appeal
  40. 10-59-46 · Preparation of list of delinquent taxpayers
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