S.D. Codified Laws § 1-8-15
Current with legislation signed by the governor on or before 3/6/2024
The Office of the Secretary of State may refuse to file any document for any business entity whether domestic or foreign, for profit or nonprofit, as provided in title 47, title 48, chapter 37-6, or chapter 37-11 if the document contains any letter combination that carries connotations offensive to good taste and decency, or consists of immoral, deceptive, or scandalous material.
SDCL 1-8-15