South Dakota Codified Laws
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-21 - Promulgation of rules--Additional registration tax--Aeronautics fund.

50-11-21. Promulgation of rules--Additional registration tax--Aeronautics fund.
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; SL 2020, ch 203, § 18.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 50 - Aviation

Chapter 11 - Registration And Licensing Of Aircraft And Pilots

Section 50-11-5 - Posting of aircraft registration certificate--Decal--Violation as misdemeanor.

Section 50-11-9 - Application for registration of aircraft--Failure to register as misdemeanor--False statement as felony.

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 - Additional tax for original registration--Nonpayment as misdemeanor--Civil penalty.

Section 50-11-19.1 - Purchase price defined.

Section 50-11-19.2 - Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer's own use.

Section 50-11-19.3 - Registration tax credit for sales and use taxes paid on homebuilt aircraft--Proof of eligibility.

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 50-11-22 - Sale or transfer of aircraft--Transferor's endorsement of registration and notice to department--Time limits--Violation as misdemeanor or felony.

Section 50-11-23 - Transferee's application for certificate of registration--Time limits--Violation as misdemeanor or felony.

Section 50-11-25 - Exceptions to state registration requirements--Government aircraft.

Section 50-11-26 - Exceptions to state registration requirements--Military aircraft.

Section 50-11-27 - Exemption of nonresidents from state registration for noncommercial activities--Failure to register after ninety days as misdemeanor.

Section 50-11-28 - Exceptions to state registration requirements--Interstate or foreign commerce.

Section 50-11-29 - Exceptions to state registration requirements--Model aircraft, balloons, gliders, or sUAS.

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.