67:10:04:16Savings bonds.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The department considers a savings bond according to its current value. Unless the individual produces clear and convincing evidence to the contrary, the department considers a bond held in co-ownership with another available to the individual if the individual is the actual purchaser or has the power to cash the bond.
Source: 24 SDR 24, effective August 31, 1997.