South Dakota Statutes

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

South Dakota § 10-45-106
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-106 (Right to hearing on denial of extension request.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-45-106 (2026).

Text

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 .

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 2001, ch 57, § 9.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-45-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-106.