S.D. Codified Laws § 47-1A-1202.6
Assets of direct or indirect consolidated subsidiary considered assets of parent corporation
The assets of a direct or indirect consolidated subsidiary shall be deemed the assets of the parent corporation for the purposes of §§ 47-1A-1202 to 47-1A-1202.6 , inclusive.
Source: SL 2005, ch 239, § 279.