50-11-19.4. Transfer of amount of credit to aeronautics fund.
The department shall inform the Department of Revenue of the amount of credit granted under §50-11-19.3 on a quarterly basis. The Department of Revenue shall transfer to the department, for deposit into the aeronautics fund, the amount of credit granted under §50-11-19.3. Transfers to the aeronautics fund shall be made on a quarterly basis.
Source: SL 2014, ch 225, §2; SL 2019, ch 203, §34.
Structure South Dakota Codified Laws
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-5 - Posting of aircraft registration certificate--Decal--Violation as misdemeanor.
Section 50-11-11 - Expiration of registration.
Section 50-11-12 - Schedule of registration fees--Nonpayment as misdemeanor.
Section 50-11-14 - Fees--Aircraft more than ten years old.
Section 50-11-15 - Fees--Part-year registration.
Section 50-11-16 - Payment of delinquent fees and taxes prerequisite to registration.
Section 50-11-17 - Fees--Minimum registration fee.
Section 50-11-19.1 - Purchase price defined.
Section 50-11-19.4 - Transfer of amount of credit to aeronautics fund.
Section 50-11-20 - Aircraft to which additional tax applies--Exceptions and exemptions.
Section 50-11-21 - Promulgation of rules--Additional registration tax--Aeronautics fund.
Section 50-11-21.1 - Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.
Section 50-11-21.2 - Lien for tax or penalty.
Section 50-11-25 - Exceptions to state registration requirements--Government aircraft.
Section 50-11-26 - Exceptions to state registration requirements--Military aircraft.
Section 50-11-28 - Exceptions to state registration requirements--Interstate or foreign commerce.
Section 50-11-33 - Certificate of registration--Permits--Alteration or forgery--Violation as felony.
Section 50-11-35 - Application of original registration tax to leased aircraft.