Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D.
S.D. Codified Laws § 10-59-22.1
Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure
Applied in 1 court decision — leading case Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (January 2010)
Source: SL 2009, ch 59, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.