South Dakota Code § 35-5-25

Payment to township or county of distribution for unincorporated town
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In the case of an unincorporated town within an organized township, reversion of its share of the fund under §
35-5-22
shall be made to the treasurer of such township who shall deposit the amount so received in the township general fund. In the case of such an unincorporated town within an unorganized township, reversion of its share of such fund shall be so made to the county treasurer of the county wherein such unincorporated town is located who shall deposit the amount so received in the county general fund.

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