South Dakota Statutes

§ 10-45-106 — Right to hearing on denial of extension request.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX
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 .

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South Dakota § 10-45-106 (Right to hearing on denial of extension request.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2001, ch 57, § 9.

Nearby Sections

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