{"data":{"id":"us-sd/sdcl-10-45-35","jurisdiction":"us-sd","citation":"SDCL § 10-45-35","heading":"Appeals from decisions of secretary.","body":"Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-35","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9d5c1aab95a702be8f18c5bf83c45ed2d09e6963628387f1075b8c84a1afee23","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-34","next":"us-sd/sdcl-10-45-36"},"notice":"GroundRules: Original legal text. Not legal advice."}