<html> <head> <title>Rule 64:01:01:12 Conduct of hearings.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:12"> <META NAME="Description" Content="Administrative Rules 64:01:01:12 Conduct of hearings."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:01:01:12.&nbsp;&nbsp;Conduct of hearings.</b> Hearings held by the department, unless otherwise required by statute, must be conducted in accordance with §§&nbsp;64:01:01:13 to 64:01:01:16, inclusive, and in accordance with the provisions of SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-26">1-26.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-38">10-59-38.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=1-26-12.1">1-26-12.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b> A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may&nbsp; 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.</p> </div> </body> </html>