<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-61-5 - Right to hearing upon denial of claim--Procedures. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039684Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039684SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039684CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039684Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039684DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039684000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039684SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039684SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039684Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-61-5"><span class="s2039684SENU">10-61-5</span></a><span xml:space="preserve" class="s2039684SENU">. </span><span class="s2039684CL">Right to hearing upon denial of claim--Procedures.</span></p><p dir="ltr" class="s2039684Normal-000000"><span xml:space="preserve" class="s2039684DefaultParagraphFont">Any person aggrieved by the denial in whole or in part of a refund claimed under §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-61-1"><span class="s2039684DefaultParagraphFont">10-61-1</span></a><span xml:space="preserve" class="s2039684DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-61-6"><span class="s2039684DefaultParagraphFont">10-61-6</span></a><span xml:space="preserve" class="s2039684DefaultParagraphFont">, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039684DefaultParagraphFont">1-26</span></a><span class="s2039684DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039684Normal"><span xml:space="preserve" class="s2039684000001"> </span></p><p dir="ltr" class="s2039684Normal"><span class="s2039684SCL">Source:</span><span xml:space="preserve" class="s2039684SCL-000002"> SL 2005, ch 86, § 5; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039684SCL-000002">11-1</span></a><span class="s2039684SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>