South Dakota Code § 28-17-6

Payment of expenses by county--Reimbursement by county of residency--Conduct of funeral and payment of expenses for deceased veterans
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The necessary and reasonable expenses of burial or cremation under this chapter shall be paid by the county treasurer, upon the order of the commissioners. If the decedent had an established residency according to §
28-13-3
in a county in this state different from that in which the decedent died, the county paying the funeral expenses shall be reimbursed by the county in which the decedent had an established residency. If the decedent was an honorably discharged United States soldier, sailor, marine, or aviator, the funeral shall be conducted and expenses paid as provided in chapter
33A-5
.

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