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. Source: SL 2013, ch 232, §2; SL 2014, ch 228, §5, eff. Mar. 28, 2014.
South Dakota Legal Code