South Dakota Code § 9-14-35.1

Flexible spending accounts
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Any health insurance plan or policy provided by a municipality for municipal officers and employees and other persons pursuant to §§
9-14-30
and
9-14-35
may include the use of flexible spending accounts, which may include payment or reimbursement through the use of debit cards, direct deposit to financial institutions, by check, or a combination of these.

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