{"data":{"id":"us-sd/sdcl-10-45-106","jurisdiction":"us-sd","citation":"SDCL § 10-45-106","heading":"Right to hearing on denial of extension request.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-106","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ed8d62dcaa5ecbc71618579defd239cf1e54d192352304cb460dc342a34397ac","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-105","next":"us-sd/sdcl-10-45-107"},"notice":"GroundRules: Original legal text. Not legal advice."}