South Dakota Statutes
§ 10-59-22.1 — Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
South Dakota § 10-59-22.1
This text of South Dakota § 10-59-22.1 (Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.) 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 § 10-59-22.1 (2026).
Text
Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D .
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
2010 SD 6 (South Dakota Supreme Court, 2010)
Legislative History
SL 2009, ch 59, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-59-22.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-22.1.