South Dakota Code § 55-12-8.1

Permissible uses of proceeds of income transferred to earnings fund
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The proceeds arising from the income transferred to the earnings fund pursuant to §
55-12-8
for the care and maintenance of the cemetery may only be used for protecting, preserving, improving, and embellishing the cemetery and its appurtenances; preserving and caring, and marking of abandoned or neglected graves; the repairing of monuments or gravestones; and may not be used for any other purpose.

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