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

South Dakota Statutes

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

South Dakota § 10-29-11

Title 10TAXATION

Ch. 10-29TAXATION OF AIRLINE FLIGHT PROPERTY

This text of South Dakota § 10-29-11 (Use of other methods of valuation and apportionment on petition by airline company.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-29-11 (2026).

Text

Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by § 10-29-10 , may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of some other method. Thereupon, if the secretary finds that the application of the methods prescribed in § 10-29-10 will result in inequities, he may determine the valuation, or apportionment thereof, by other methods if satisfied that such other methods will fairly reflect such valuation or apportionment thereof.

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Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by § 10-29-10 , may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of some other method. Thereupon, if the secretary finds that the application of the methods prescribed in § 10-29-10 will result in inequities, he may determine the valuation, or apportionment thereof, by other methods if satisfied that such other methods will fairly reflect such valuation or apportionment thereof.