S.D. Codified Laws § 47-16-42
Procedure for distribution
After the deductions required by § 47-16-41 , the remainder of the total proceeds of a cooperative are net proceeds and shall be distributed and paid as provided by §§ 47-16-44 and 47-16-45 .
Source: SDC 1939, § 11.1131 (2) as enacted by SL 1965, ch 23, § 1.