South Dakota Statutes
§ 32-5-16.9 — Assessment based upon mistake of fact or error of law--Hearing--Appeal.
South Dakota § 32-5-16.9
This text of South Dakota § 32-5-16.9 (Assessment based upon mistake of fact or error of law--Hearing--Appeal.) 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 § 32-5-16.9 (2026).
Text
Any person against whom a penalty is assessed pursuant to § 32-5-16.6 or 32-5-16.7 may request a hearing before the secretary if the person believes that the assessment is based upon a mistake of fact or an error of law. A request for hearing shall be made in writing within twenty days from the date of the assessment and shall contain a statement indicating the mistake of fact or error of law the person believes resulted in an invalid assessment. Amended or additional statements of facts or errors of law may be made not less than fourteen days prior to the hearing if the hearing examiner determines such additional or amended statements are in the interest of justice and do not prejudice either party. Hearings are conducted and appeals taken pursuant to the provisions of chapters 1-26 and 1
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Legislative History
SL 2005, ch 71, § 13.
Nearby Sections
15
§ 32-1-1
§ 32-1-1§ 32-1-1.1
Repealed§ 32-1-2
§ 32-1-2§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-5-16.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5-16.9.