South Dakota 29 — Taxation Of Airline Flight Property
- 10-29-1 — Definition of terms.
- 10-29-2 — Department of Revenue and Regulation 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 andproduction of evidence.
- 10-29-8 — Annual assessment of flight property--Information considered--Addition of omittedproperty.
- 10-29-9 — Determination of value of flight property.
- 10-29-9.1 — Assessment of flight property for certain turboprops and other propeller drivenaircraft.
- 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 by secretary of revenue and regulation--Equalization of assessment.
- 10-29-13 — Repealed.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 ofpayment.
- 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.