S.D. Codified Laws § 47-29-1
Current with legislation signed by the governor on or before 3/6/2024
Incorporations for the purpose of establishing, operating, or maintaining cemeteries may be formed under the provisions of chapters 47-22 to 47-28, inclusive, relating to nonprofit corporations so far as applicable and conformable to the powers, duties, limitations, and policy in this chapter prescribed for cemetery corporations or associations.
SDCL 47-29-1