South Dakota Code § 28-17-3

Selection of funeral director--Decision regarding burial or cremation--Advertising for bids prohibited
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The selection of a funeral director may be made by the tribe or next of kin, if any, otherwise by the board of county commissioners. The determination whether the decedent is buried or cremated may be made by the tribe or next of kin, if any, otherwise by the board of county commissioners. In no case may the county commissioners advertise for bids on burial or cremation of indigent poor.

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