South Dakota Codified Laws
Chapter 61 - Fabricator Sales And Use Tax Refund
Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

10-61-5. Right to hearing upon denial of claim--Procedures.
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.

Source: SL 2005, ch 86, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 61 - Fabricator Sales And Use Tax Refund

Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.

Section 10-61-3 - Refund request submission--Interest.

Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

Section 10-61-6 - Promulgation of rules concerning refunds.