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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
- § 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- § 10-29-13 Repealed.
- § 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.
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