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2019 South Dakota Codified Laws
Title 50 - Aviation
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
§ 50-11-21 Assessment and collection of additional tax.
Universal Citation: SD Codified L § 50-11-21 (2019)
50-11-21. Assessment and collection of additional tax. The commission may prescribe forms and promulgate rules pursuant to chapter 1-26 for the ascertainment, assessment, collection, or return of the additional original registration tax imposed by § 50-11-19. Upon receipt of the original registration tax the department shall pay it to the state treasurer to be credited to the aeronautics fund.
Source: SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1984, ch 311, § 2; SL 1987, ch 356, § 15; SL 2014, ch 222, § 90.
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