South Dakota Code § 34-38-27

Aboveground storage tank to be listed for such use--Underground tanks not to be installed aboveground--Failure to comply as misdemeanor
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Any tank used for aboveground storage shall be listed for aboveground use. No backfill is permitted. No tank designed and built for underground use may be installed for aboveground use. A violation of this section is a Class 2 misdemeanor.

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