10-61-5. Right to hearing upon denial of claim--Procedures.
Any person aggrieved by the denial in whole or in part of a refund claimed under §§10-61-1 to 10-61-6, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.
Source: SL 2005, ch 86, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.