{"data":{"id":"us-sd/sdcl-10-45a-14","jurisdiction":"us-sd","citation":"SDCL § 10-45A-14","heading":"Denial of claim--Hearing before secretary of revenue--Appeals.","body":"Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. The procedures therein shall be conducted and appeals allowed and perfected pursuant to chapter 1-26.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6f6d337b62637634c6813d79f8c0652f078c370230327cf4f4e3feba84a02be7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-13","next":"us-sd/sdcl-10-45a-15"},"notice":"GroundRules: Original legal text. Not legal advice."}