S.D. Codified Laws § 28-17-5 (2026)
In addition to the burial and cremation expenses provided in § 28-17-4, the county commissioners may contract with cemeteries within the state for burial space in a cemetery and the opening and closing of the grave.
Source: SDC 1939, § 12.1911 as added by SL 1953, ch 24 ; SL 1967, ch 19 ; SL 1972, ch 160 ; SL 1975, ch 185 ; SL 2012, ch 152 , § 5.