South Dakota Codified Laws
Chapter 24A - Disposal Of State Surplus Property
Section 5-24A-10 - Fixed assets.

5-24A-10. Fixed assets.
If the property disposed of under the provisions of §§5-24A-1 to 5-24A-16, inclusive, is a fixed asset, the agency shall submit a fixed asset retirement form as designated by the bureau.

Source: SL 2008, ch 32, §10.