64:01:01:12.  Conduct of hearings. Hearings held by the department, unless otherwise required by statute, must be conducted in accordance with §§ 64:01:01:13 to 64:01:01:16, inclusive, and in accordance with the provisions of SDCL 1-26.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-59-38.

          Law Implemented:SDCL 1-26-12.1.

          Declaratory Ruling: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may  petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Declaratory Ruling No. 80-3.