S.D. Codified Laws § 28-17-3
Current with legislation signed by the governor on or before 3/6/2024
The selection of a funeral director may be made by the tribe or next of kin, if any, otherwise by the board of county commissioners. The determination whether the decedent is buried or cremated may be made by the tribe or next of kin, if any, otherwise by the board of county commissioners. In no case may the county commissioners advertise for bids on burial or cremation of indigent poor.
SDCL 28-17-3