South Dakota Codified Laws
Chapter 29 - Taxation Of Airline Flight Property
Section 10-29-4 - Additional information in annual report--Blanks furnished.

10-29-4. Additional information in annual report--Blanks furnished.
Such other facts or information may be furnished as the company may deem material upon the question of its taxation within the state. The company shall furnish such other facts or information as the secretary of revenue shall call for. Blanks for making the statement required by §10-29-3 shall be prepared and furnished by the Department of Revenue.

Source: SL 1961, ch 449, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 29 - Taxation Of Airline Flight Property

Section 10-29-1 - Definition of terms.

Section 10-29-2 - Department to assess flight property.

Section 10-29-3 - Annual report required of airline company--Date of filing--Contents.

Section 10-29-4 - Additional information in annual report--Blanks furnished.

Section 10-29-5 - Extension of time for filing of report.

Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.

Section 10-29-7 - Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.

Section 10-29-9 - Determination of value of flight property.

Section 10-29-9.1 - Assessment of flight property for certain turboprops and other propeller driven aircraft.

Section 10-29-10 - Apportionment to state of total value of flight property--Ratios used.

Section 10-29-11 - Use of other methods of valuation and apportionment on petition by airline company.

Section 10-29-12 - Notice to airline company of hearing--Equalization of assessment.

Section 10-29-14 - Application of average tax levy to assessed valuation of flight property.

Section 10-29-15 - Allocation of tax proceeds to airports.

Section 10-29-16 - Certification to county auditors of taxes assessed on flight property--Date of payment.

Section 10-29-16.1 - Reassessment and reapportionment after gross error.

Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error.

Section 10-29-17 - Collection of delinquent taxes.

Section 10-29-18 - Airline flight property tax in lieu of use tax.