Section 10-61-5 - Right to hearing upon denial of claim--Procedures. - South Dakota Statutes

10-61-5. Right to hearing upon denial of claim--Procedures. 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 and Regulation, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.

Source: SL 2005, ch 86, § 5.