South Dakota § 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
Full text of South Dakota South Dakota Codified Laws § 10-59-22.1 — Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure., with citation guidance and answers to common questions.
§ 10-59-22.1. Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D.
Source: SL 2009, ch 59, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-59-22.1
What does South Dakota Codified Laws § 10-59-22.1 cover?
Section 10-59-22.1 ("Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-59-22.1?
A common citation format is "South Dakota Codified Laws § 10-59-22.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-59-22.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.