South Dakota Code § 51A-15-7

Distribution of assets after discharge of obligations on voluntary liquidation--Disposition of unclaimed distributions
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Any assets remaining after the discharge of all obligations shall be distributed to the stockholders in accordance with their respective interests. No such distribution shall be made before:
(1) All claims of depositors and creditors have been paid, or, in the case of any disputed claim, the bank has transmitted to the director a sum adequate to meet any liability that may be judicially determined;
(2) Any funds payable to a depositor or creditor and unclaimed have been transmitted to the state treasurer; and
(3) Approved by the director.
Any unclaimed distribution to a stockholder or depositor shall be held until ninety days after the final distribution and then transmitted to the state treasurer for disposition pursuant to chapter
43-41B
.

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