S.D. Admin. R. 64:01:01:08
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.
S.D. Admin. R. 64:01:01:08
General Authority: SDCL 10-59-38.
Law Implemented: SDCL 1-26-15.
Declaratory Ruling: This request for a ruling from the Department of Revenue and Regulation regarding its interpretation of SDCL 35-4-2.10 and SDCL 35-4-110 to 35-4-119, inclusive, as applied to 10 different factual scenarios. Secretary of Revenue and Regulation Declaratory Ruling No. 08-01.
Declaratory Ruling: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Regulation Declaratory Ruling No. 08-3.