/usr/lib/tmpfiles.d/sudo.conf is in sudo 1.8.19p1-2.1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | # Create an empty sudo time stamp directory on OSes using systemd.
# Sudo will create the directory itself but this can cause problems
# on systems that have SELinux enabled since the directories will be
# created with the user's security context.
d /var/lib/sudo 0711 root root
D /var/lib/sudo/ts 0700 root root
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