S.D. Codified Laws § 47-26-35
Current through the 2024 Legislative Session
The liquidation of the assets and affairs of a corporation may be discontinued at any time during the liquidation proceedings when it is established that cause for liquidation no longer exists. In such event the court shall dismiss the proceedings and direct the receiver to redeliver to the corporation all its remaining property and assets.
SDCL 47-26-35