South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:09 — Hearings on petition to obtain declaratory ruling
64:01:01:09. Hearings on petition to obtain declaratory
ruling. A hearing on a petition for declaratory ruling may be held upon ten
days written notice to all parties. The hearing must be public; testimony must
be recorded on magnetic tape or by other equivalent means. At the request of
any person, testimony given at such a hearing must be transcribed. The
transcription expense must be borne by each person requesting a transcript.
Parties may make their own provisions to have court reporters present at the
hearing. Briefs may be filed by interested parties as the secretary may direct.
Source: official text