South Dakota Codified Laws 49-34A-91. Right to hearing on denial of refund claim
Current as of: 2023 | Check for updates
|
Other versions
Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 49-34A-80 to 49-34A-92, inclusive, may within thirty days after service of the notice of a 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.
Terms Used In South Dakota Codified Laws 49-34A-91
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2001, ch 257, § 12.