<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <title>Rule 20:47:05 DECLARATORY RULINGS</title> <META NAME="Keywords" Content="Administrative Rules 20:47:05"> <META NAME="Description" Content="Administrative Rules 20:47:05 DECLARATORY RULINGS"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><b>CHAPTER 20:47:05</b></p> <p align=center><b>DECLARATORY RULINGS</b></p> <p align=center>(Transferred to Chapter 20:78:02, 38 SDR 127, effective February 7, 2012)</p> </div> </body> </html>