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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-106: Right to hearing on denial of extension request.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

Any business aggrieved by the denial in whole or in part of a extension requested under §§ 10-45-99 to 10-45-107, inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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