{"data":{"id":"us-sd/sdcl-55-12-17","jurisdiction":"us-sd","citation":"SDCL § 55-12-17","heading":"Annual financial report.","body":"A perpetual cemetery, as defined in § 55-12-4, or a perpetual cemetery corporation operating under chapter 47-29 shall file an annual financial report for the preceding fiscal year with the secretary of state by July thirty-first of each year on a form prescribed by the secretary of state if the cemetery has one hundred or more people buried in the cemetery.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-12. CEMETERY PERPETUAL CARE FUNDS"],"source_url":"https://sdlegislature.gov/Statutes/55-12-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"38959b3b0195d01f05baf81f004bf61f9074f00bd34c892b8647acef8ba3bc1f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-12-16","next":"us-sd/sdcl-55-12-18"},"notice":"GroundRules: Original legal text. Not legal advice."}