There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 50 AVIATION
Chapter 04. Planning And Development Of Aviation Facilities
§50-4-16 Portion of tax revenues to go to eligible airports, landing fields, or landing strips--Treatment of revenues from sales to regular airlines.
SD Codified L § 50-4-16 (through 2011) What's This?
50-4-16. Portion of tax revenues to go to eligible airports, landing fields, or landing strips--Treatment of revenues from sales to regular airlines. The South Dakota Aeronautics Commission shall make an allocation of a portion of the aircraft fuel tax collected pursuant to §§ 10-47B-1 and 10-47B-4, to each eligible airport, landing field, or landing strip. The allocation shall be determined by the commission from the monthly reports required by § 50-4-12, and be based as nearly as practicable upon the amount of aircraft fuel tax collected on retail sales of aircraft fuel sold at each eligible airport, landing field, or landing strip for use in general aviation aircraft. The amount of aircraft fuel tax collected on aircraft fuel sales to regular airlines shall be allocated separately by the commission. All remaining aircraft fuel tax collected pursuant to §§ 10-47B-1 and 10-47B-4, shall be placed in the aeronautics fund and be used by the commission as provided in § 50-4-14.
Source: SL 1989, ch 117, § 81.
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