South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:11 — Construction

Sections 64:01:01:05 to
64:01:01:17, inclusive, are remedial; their purpose is to settle and to afford
relief from uncertainty and insecurity with respect to rights, status, and
other legal relations, and they are to be liberally construed and administered.

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 10-1-13. Rule 64:01:01:11.01 Prehearing conference. 64:01:01:11.01. Prehearing conference. The department may require a prehearing conference with all parties involved in a contested case. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-2

Source: official text