S.D. Codified Laws § 49-34A-91
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 49-34A-91