{"data":{"id":"us-sd/sdcl-10-61-5","jurisdiction":"us-sd","citation":"SDCL § 10-61-5","heading":"Right to hearing upon denial of claim--Procedures.","body":"Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 10-61-1 to 10-61-6, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, 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 10-61. FABRICATOR SALES AND USE TAX REFUND"],"source_url":"https://sdlegislature.gov/Statutes/10-61-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b3f259b43efd9bd0c644dda4c8330f2225c58c46198ec0318bf719d9a5b57cf3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-61-4","next":"us-sd/sdcl-10-61-6"},"notice":"GroundRules: Original legal text. Not legal advice."}