South Dakota Codified Laws
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-21.2 - Lien for tax or penalty.

50-11-21.2. Lien for tax or penalty.
Any tax or penalty due the state from a taxpayer is a lien in favor of the State of South Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without notice of the lien, on any property situated in a county, the department may file with the register of deeds of the county, in which the property is located, a notice of the lien in such form as the department elects.

Source: SL 1983, ch 103, §4; SL 2010, ch 227, §78.

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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.