South Dakota Code § 51A-15-39

Priority of claims in liquidation proceedings
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The following claims shall have priority:
(1) First, public deposits that are subject to chapter
4-6A
and §
51A-10-9
;
(2) Then, obligations incurred by the director or receiver;
(3) Then, total deposits of each depositor;
(4) Then, all taxes due on a pro rata basis;
(5) Then, wages and salaries of officers and employees earned during the three
-
month period preceding the director's possession in an amount not exceeding the normal amount of compensation due;
(6) Then, fees and assessments due to the division on a pro rata basis;
(7) Then, all other claims on a pro rata basis exclusive of claims by holders of capital notes and debentures.

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