S.D. Admin. R. 5:01:04:02
Any interested person may petition the Board of Finance, in writing, for the issuance of a declaratory ruling as to the applicability of any statutory provision or of any rule or order of the board. An original of such petition shall be filed with the Office of the Secretary of State in Pierre, South Dakota, and shall state the factual situation and the statute, rule, or order to which the situation applies, together with a statement of the grounds in support of, and in opposition to, the petitioner's position.
Upon the filing of such petition, the board shall consider the same promptly and may thereupon either grant or deny the petition in whole or in part or make other disposition of the petition. Should the petition be denied in whole or in part, prompt notice shall be given the petitioner of the denial accompanied by a simple statement of the grounds unless the denial be self-explanatory.
S.D. Admin. R. 5:01:04:02
General Authority: SDCL 3-9-2, 20-13-27.
Law Implemented: SDCL 1-26-15.