S.D. Codified Laws § 58-29B-105
Current with legislation signed by the governor on or before 3/6/2024
The liquidator shall permit late filing claims to share in distributions, whether past or future, as if they were not late, if such claims are claims of a guaranty association or foreign guaranty association for reimbursement of covered claims paid or expenses incurred, or both, subsequent to the last day for filing where such payments were made and expenses incurred as provided by law.
SDCL 58-29B-105