South Dakota Codified Laws
Title 10 - Taxation
Chapter 29 - Taxation Of Airline Flight Property

Section 10-29-1 - Definition of terms. - 10-29-1. Definition of terms. Terms as used in this chapter...

Section 10-29-2 - Department to assess flight property. - 10-29-2. Department to assess flight property. Flight property of airline...

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

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

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

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

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

Section 10-29-9 - Determination of value of flight property. - 10-29-9. Determination of value of flight property. In making such...

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

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

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

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

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

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

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

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

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

Section 10-29-17 - Collection of delinquent taxes. - 10-29-17. Collection of delinquent taxes. All laws relating to the...

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