S.D. Codified Laws § 3-9-2
The State Board of Finance may fix the maximum amount that may be allowed per day or fraction of a day as reimbursement for meal and lodging expenses necessarily incurred by state officers and employees in the performance of their duties while away from their places of residence or headquarters station, and change the maximum allowance as the board deems just and proper under existing conditions. The State Board of Finance may authorize reimbursement on a per diem basis, in lieu of the method described in this section or any other method provided by law, and fix the amount per day or fraction of a day that may be allowed, and may change the amount as the board deems just and proper under existing conditions.
The maximum amount allowed as reimbursement for the actual cost of in-state lodging incurred by state officers and employees in the performance of their duties while away from their places of residence or headquarters station is seventy-five dollars per night, plus taxes and mandatory fees, or the rate established by the United States General Services Administration for the primary destination as of October first each year, plus taxes and mandatory fees, whichever is greater. The Bureau of Finance and Management shall publish in writing the maximum reimbursement rate for in-state lodging to be effective as of October first each year.
The chair of a commission or council created by chapters 38-10, 38-27, 38-29, and 38-32 may authorize an employee to be reimbursed for actual costs of lodging and meals, excluding alcoholic beverage as defined in § 35-1-1 if:
The authorization must be made on a form prescribed by the Governor and supported by receipts and must accompany the claim filed pursuant to § 3-9-8. The provisions of this section, §§ 3-9-2.1 and 3-9-2.2, and the amounts fixed by the State Board of Finance prevail notwithstanding the provisions of other statutes.
Upon the written request of a department or office head, the State Board of Finance may, through a majority vote of its membership, grant relief from the per diem allowances for any officer or employee who would otherwise suffer hardship from the limitations of this section or the board's rules while furthering the state's interests, concerns, and activities.
SDCL 3-9-2