South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:10 — Decisions

The secretary may refuse to
render or enter a declaratory ruling if such a ruling would not terminate the
uncertainty or controversy giving rise to the proceeding. All decisions must be
made within 30 days of final submission of the matter to the department.

Last amended: Source: SL 1975, ch 16, § 1; 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 1-26-15.

Source: official text