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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities > Section 10-45B-11 - Hearing upon denial of refund.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45B-11 - Hearing upon denial of refund.

10-45B-11. Hearing upon denial of refund. Any person aggrieved by the denial in whole or in part of a refund claimed under this chapter, may within thirty days after service of the notice of such 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.

Source: SL 1991, ch 105, § 10.

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