S.D. Codified Laws § 43-3-8
Current with legislation signed by the governor on or before 3/6/2024
The delivery of the grant, where a limitation, condition, or future interest is created by grant, and the death of the testator, where it is created by will, is to be deemed the time of the creation of the limitation, condition, or interest within the meaning of this code.
SDCL 43-3-8