South Dakota Code § 55-12-5

Previously existing cemetery becoming a perpetual care cemetery--Creation and maintenance of perpetual care fund
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Any such organization subject to the provisions of this chapter which was organized and engaged in business prior to February 28, 1955, shall be a perpetual care cemetery if it shall at all times comply with the requirements of a perpetual care cemetery as set forth in §
55-12-4
. Trust funds set aside under §
47-29-22
shall be administered under this chapter.

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