South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:08 — Procedure to obtain declaratory ruling
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64:01:01:08. Procedure
to obtain declaratory ruling. An individual may apply for a declaratory
ruling by filing a petition directed to the secretary which states generally
the factual situation existing under which the question arises. The petition
must be verified by the petitioner, except that matters not within the personal
knowledge of the petitioner may be on information or belief. The petition shall
identify all persons who have or claim any interest which would be affected by
the declaratory ruling. When declaratory relief is sought all persons who have
or claim any interest which would be affected by the declaration shall be made
parties.
Source: official text