South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:05 — Rules of practice and procedure

An
individual does not need a license to practice before the agency; however, if a
person is representing someone else, the person must be a member of the state
bar or associated with a member of that group before appearing before the
agency as an attorney or advocate.

Last amended: Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-18.

Source: official text