§ 10-29-1 — Definition of terms.

South Dakota § 10-29-1

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10-29: TAXATION OF AIRLINE FLIGHT PROPERTY

Text

Terms as used in this chapter mean: (1) "Air commerce," the transportation by aircraft of persons or property for hire in interstate or international transportation on regularly scheduled flights; (2) "Aircraft," any contrivance used or designed for navigation of, or flight in the air; (3) "Airline company," any person who undertakes directly to engage in the business of air commerce; (4) "Flight property," all aircraft fully equipped ready for flight used in air commerce; (5) "Flight time," hours spent by aircraft in flight on regularly scheduled flights; (6) "Person," any individual, corporation, limited liability company, firm, copartnership, company, or association and includes any guardian, trustee, personal representative, receiver, conservator, or any person acting in any fiduciary capacity therefor; (7) "Secretary," the secretary of revenue.

Legislative History

SL 1961, ch 449, § 1; SL 1994, ch 351, § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.