South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-81 — Bond requirements
If the applicant files a bond pursuant to § 10-47B-80 , the bond shall:
(1) Be with a surety company approved by the secretary;
(2) Name the applicant as the principal and the state as the obligee; and
(3) Be on forms prescribed by the department.
Source: official text