/etc/sudoers.d/zfs is in zfsutils-linux 0.6.5.6-0ubuntu8.
This file is owned by root:root, with mode 0o440.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 | ## Allow read-only ZoL commands to be called through sudo
## without a password. Remove the first '#' column to enable.
##
## CAUTION: Any syntax error introduced here will break sudo.
##
## Cmnd alias specification
#Cmnd_Alias C_ZFS = \
# /sbin/zfs "", /sbin/zfs help *, \
# /sbin/zfs get, /sbin/zfs get *, \
# /sbin/zfs list, /sbin/zfs list *, \
# /sbin/zpool "", /sbin/zpool help *, \
# /sbin/zpool iostat, /sbin/zpool iostat *, \
# /sbin/zpool list, /sbin/zpool list *, \
# /sbin/zpool status, /sbin/zpool status *, \
# /sbin/zpool upgrade, /sbin/zpool upgrade -v
#
#Runas_Alias R_ROOT = root
#
## User privilege specification
#root ALL=(ALL) ALL
#
## allow any user to use basic read-only ZFS commands
#ALL ALL = (R_ROOT) NOPASSWD: C_ZFS
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