South Dakota Statutes

§ 10-59-45 — Contested case hearing--Time for request--Appeal.

South Dakota·Title 10 TAXATION·Ch. 10-57 UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Any person aggrieved by an order of the secretary issued pursuant to § 10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified mail. If a written request for hearing is not received by the department within the time prescribed, the order becomes final. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D .

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South Dakota § 10-59-45 (Contested case hearing--Time for request--Appeal.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2010, ch 69, § 2.

Nearby Sections

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