49-34A-91. Right to hearing on denial of refund claim.Any person aggrieved by the denial in whole or in part of a refund claimed under §§49-34A-80 to 49-34A-92, inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26. Source: SL 2001, ch 257, §12.
South Dakota Legal Code