Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-106 - Right to hearing on denial of extension request

S.D. Codified Laws § 10-45-106

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Current through the 2024 Legislative Session
Section 10-45-106 - Right to hearing on denial of extension request

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.

SDCL 10-45-106

SL 2001, ch 57, § 9.