S.D. Codified Laws § 58-26-91 (2026)
For policies issued on or after the operative date of the valuation manual, the standard prescribed in the valuation manual is the minimum standard of valuation required pursuant to § 58-26-45.1, except as provided pursuant to § 58-26-95 or 58-26-97.
Source: SL 2015, ch 254 , § 25.