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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-6 Valuation by department on failure of company to make report--Notice to company.
Universal Citation: SD Codified L § 10-29-6 (2017)
10-29-6. Valuation by department on failure of company to make report--Notice to company. If any airline company shall fail, refuse or neglect to make the report as required of it, the Department of Revenue shall proceed upon the best information available to make a statement for such company of the facts which should have been so reported, and shall notify such company by registered or certified mail of the determination in that regard.
Source: SL 1961, ch 449, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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