Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26 . Source: SL 1967, ch 329 , § 16; SL 1982, ch 115 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45-36. Repealed by SL 2010, ch 69 , § 6.
Appeals from decisions of secretary
SDCL § 10-45-35 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-35