South Dakota Code § 47-1A-1102

Merger allowed generally
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One or more domestic business corporations may merge with one or more domestic or foreign business corporations or eligible entities pursuant to a plan of merger, or two or more foreign business corporations or domestic or foreign eligible entities may merge into a new domestic business corporation to be created in the merger in the manner provided in §§
47-1A-1101
to
47-1A-1108
, inclusive.

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