South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-61-5
Right to hearing upon denial of claim--Procedures
Official textsdlegislature.gov
Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 10-61-1 to 10-61-6 , inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26 .
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In this chapter (6 sections)
- 10-61-1 · Refund of sales and use tax paid by contractor or…
- 10-61-2 · Secretary to provide refund claim forms and determine…
- 10-61-3 · Refund request submission--Interest
- 10-61-4 · Claim rejection upon fraudulent presentation or failure to…
- 10-61-5 · Right to hearing upon denial of claim--Procedures
- 10-61-6 · Promulgation of rules concerning refunds