South Dakota Statutes
§ 10-59-26 — Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
South Dakota § 10-59-26
This text of South Dakota § 10-59-26 (Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.) 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 § 10-59-26 (2026).
Text
Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to § 10-59-9 , the impartial hearing examiner may not be an employee of the Department of Revenue.
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Related
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
2010 SD 6 (South Dakota Supreme Court, 2010)
Legislative History
SL 1990, ch 100, § 2; SL 1992, ch 102, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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 § 10-59-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-26.