Taxpayer Rights in South Dakota
Issue Overview: Prior to changes in 2007 and this year, hearing officers could prohibit important information from being introduced in tax disputes if strict time constraints were not adhered to.
Issue Background: Senate Bill 14, a proposal by the Department of Revenue, now gives taxpayers 60 days from the date of the Certificate of Assessment to request a hearing instead of the prior 30 days. The measure also modifies the law to allow a taxpayer against whom and assessment is ultimately made to have 60 days to pay the assessment or make other arrangements.
NFIB Position: NFIB supported SB 14 every step of the way, arguing that the prior time constraints put a particularly difficult burden on small business owners, who by the very nature of their enterprises, are extremely busy and coping with numerous other paperwork requirements.
Issue Status: Senate Bill 14 is now law.
