South Dakota Statutes
§ 55-12-17 — Annual financial report.
A perpetual cemetery, as defined in § 55-12-4 , or a perpetual cemetery corporation operating under chapter 47-29 shall file an annual financial report for the preceding fiscal year with the secretary of state by July thirty-first of each year on a form prescribed by the secretary of state if the cemetery has one hundred or more people buried in the cemetery.
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Legislative History
SL 2013, ch 232, § 2; SL 2014, ch 228, § 5, eff. Mar. 28, 2014.
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