<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.sd1156136-5655-4276-b94c-fee3d7e5b6d5P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.sd1156136-5655-4276-b94c-fee3d7e5b6d5C0 { color: #000000; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd1156136-5655-4276-b94c-fee3d7e5b6d5C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd1156136-5655-4276-b94c-fee3d7e5b6d5000001 { color: #000000; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd1156136-5655-4276-b94c-fee3d7e5b6d5C0-000002 { color: #000000; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd1156136-5655-4276-b94c-fee3d7e5b6d5P0-000003 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } </style></head><body><div><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0"><span xml:space="preserve" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5C0">CHAPTER </span><a href="https://sdlegislature.gov/Rules?Rule=20:62:05"><span class="sd1156136-5655-4276-b94c-fee3d7e5b6d5C0-000000">20:62:05</span></a></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0"><span xml:space="preserve" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5000001"> </span></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0"><span class="sd1156136-5655-4276-b94c-fee3d7e5b6d5C0">DECLARATORY RULINGS</span></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0"><span xml:space="preserve" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5000001"> </span></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0"><span class="sd1156136-5655-4276-b94c-fee3d7e5b6d5C0-000002">(Repealed)</span></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0-000003"><span xml:space="preserve" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5000001"> </span></p><p dir="ltr" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5P0-000003"><span xml:space="preserve" class="sd1156136-5655-4276-b94c-fee3d7e5b6d5000001"> </span></p></div></body></html>