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South Dakota Codified Laws
Title 10
Chapter 10-29
S.D. Codified Laws ch. 10-29
Taxation of Airline Flight Property
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10-29-1
Definition of terms.
10-29-2
Department to assess flight property.
10-29-3
Annual report required of airline company--Date of filing--Contents.
10-29-4
Additional information in annual report--Blanks furnished.
10-29-5
Extension of time for filing of report.
10-29-6
Valuation by department on failure of company to make report--Notice to company.
10-29-7
Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.
10-29-8
Annual assessment of flight property--Information considered--Addition of omitted property.
10-29-9
Determination of value of flight property.
10-29-9.1
Assessment of flight property for certain turboprops and other propeller driven aircraft.
10-29-10
Apportionment to state of total value of flight property--Ratios used.
10-29-11
Use of other methods of valuation and apportionment on petition by airline company.
10-29-12
Notice to airline company of hearing--Equalization of assessment.
10-29-13
Repealed
Repealed
10-29-14
Application of average tax levy to assessed valuation of flight property.
10-29-15
Allocation of tax proceeds to airports.
10-29-16
Certification to county auditors of taxes assessed on flight property--Date of payment.
10-29-16.1
Reassessment and reapportionment after gross error.
10-29-16.2
Period allowed for adjustment after reassessment on gross error.
10-29-17
Collection of delinquent taxes.
10-29-18
Airline flight property tax in lieu of use tax.