Section 10-46D-11 - Hearing before hearing examiner--Final decision of secretary--Appeal.
10-46D-11. Hearing before hearing examiner--Final decision of secretary--Appeal. Any person, aggrieved by a decision of the secretary under this chapter, may, within thirty days of receipt of written notice of the secretary's decision, make written application to the secretary for a hearing to be conducted pursuant to chapter 1-26. Hearings are to be conducted and appeals taken pursuant to the provisions of chapters 1-26 and 1-26D. A copy of the hearing examiner's proposed decision, findings of fact, and conclusions of law shall be served on all parties when furnished to the secretary. If the secretary, pursuant to chapter 1-26D, accepts the final decision of the hearing examiner, no appeal from a final decision of the secretary upon any additional tax to be paid may be taken unless any amount ordered paid by the secretary is paid or a bond filed to insure payment of the amount. However, if the final decision of the secretary, pursuant to chapter 1-26D, rejects or modifies the decision of the hearing examiner regarding the amount due, an appeal may be taken without payment of the amount ordered to be paid and without filing of a bond. If the secretary's decision is affirmed by the circuit court, no appeal may be taken unless any amount ordered to be paid by the secretary is paid or a bond is filed to insure payment of such amount. (This section is repealed on June 30, 2011 pursuant to SL 2006, ch 57, § 13.)
Source: SL 2006, ch 57, § 11.