Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to § 10-59-9, the impartial hearing examiner may not be an employee of the Department of Revenue.
S.D. Codified Laws § 10-59-26
Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner
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 1990, ch 100, § 2; SL 1992, ch 102, § 3; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.