South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:12 - Conduct of hearings
Universal Citation: SD Admin Rules 64:01:01:12
Current through Register Vol. 50, page 114, March 25, 2024
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.
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.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
