SDCL § 55-12-8.1: Permissible uses of proceeds of income transferred to earnings fund.

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.