50-11-20. Aircraft to which additional tax applies--Exceptions and exemptions.
The provisions of §50-11-19 apply to all aircraft not previously registered in this state, except:
(1)Aircraft, owned by a person coming into this state from another state for the purpose of making the person's home within this state, and registered in the other state, are exempt from the additional original registration tax of this state to the extent of a similar additional original registration tax previously paid in the other state upon the purchase price of the aircraft. However, this exception applies only to the extent that under the law of the state of the person's residence like exemptions and privileges are granted to aircraft duly registered under the laws and owned by the residents of this state;
(2)Aircraft purchased by a resident of this state upon which the original registration tax of this state has previously been paid;
(3)Aircraft duly registered and certificated under chapter 50-12; or
(4)Aircraft owned or leased by a person coming into this state for the purposes of seasonally operating the person's aircraft licensed and operating pursuant to §38-21-20 or applying commercial fertilizer, and if the aircraft has been duly registered or licensed in such other state, are exempt from the additional registration tax. However, this exception applies only to the extent that under the law of the state of such person's residence like exemptions and privileges are granted to aircraft duly registered under laws and owned by the residents of this state.
Source: SDC 1939, §2.0408 as enacted by SL 1949, ch 4, §2; SL 1966, ch 1, §5; SL 1969, ch 1; SL 1973, ch 289; SL 1993, ch 348, §15; SL 2010, ch 227, §76; SL 2014, ch 222, §89.
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.