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.
S.D. Admin. R. 64:01:01:12
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.