There is a newer version of the South Dakota Codified Laws
2010 South Dakota Code
Title 50 - AVIATION
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-19.2 - Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer's own use.
50-11-19.2. Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer's own use. The additional original registration tax on the sale of aircraft held by a licensed aircraft dealer under a use stamp or dealer certificate is at the rate specified in § 50-11-19 on the purchase price at the time the aircraft is sold. If a licensed aircraft dealer converts aircraft held under a use stamp or dealer certificate to the dealer's own use, the additional original registration tax is paid by the dealer at the rate specified in § 50-11-19 on the current fair market value of the aircraft.Source: SL 1982, ch 112, § 3; SL 2010, ch 227, § 75.
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