South Dakota Codified Laws 10-6A-9. Denial of claim–Hearing before secretary of revenue–Appeals
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Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the question. The hearing shall be conducted and appeals allowed in the manner specified in chapter 1-26.
Terms Used In South Dakota Codified Laws 10-6A-9
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1980, ch 74, § 9.