What is the process for appealing a tax decision?

The process for appealing a tax decision in South Dakota involves several key steps that taxpayers should be aware of. First, when a taxpayer receives a tax determination from the South Dakota Department of Revenue, they have the right to contest that decision if they believe it is incorrect. The initial step in the appeal process is to file a written protest. This protest must be submitted within thirty days of the date of the notice of the decision that is being appealed. The protest should clearly state the taxpayer's grounds for contesting the decision, along with any supporting documentation that may help substantiate their case. Once the written protest is submitted, the Department of Revenue will review the appeal. After reviewing the materials provided, the Department will issue a written decision regarding the appeal. This process typically takes several weeks, depending on the complexity of the case and the Department's current workload. If the taxpayer does not agree with the outcome of this review, they have the option to request a hearing before the Office of Hearing Examiners. This request must be made within thirty days from the date of the Department's decision being appealed. During the hearing, both the taxpayer and the Department will have the opportunity to present their evidence and arguments. After the hearing, the Office of Hearing Examiners will issue a final decision. Should there still be disagreement, further appeal options may be available to the taxpayer, including the possibility of seeking judicial review in state court. For up-to-date information and specific details about the appeal process, it is advisable to consult the South Dakota Department of Revenue's official website where contact information can also be found.