South Dakota Statutes
§ 10-61-5 — Right to hearing upon denial of claim--Procedures.
South Dakota § 10-61-5
This text of South Dakota § 10-61-5 (Right to hearing upon denial of claim--Procedures.) 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 § 10-61-5 (2026).
Text
Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 10-61-1 to 10-61-6 , inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, 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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Legislative History
SL 2005, ch 86, § 5; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
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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
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Bluebook (online)
South Dakota § 10-61-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-61-5.