South Dakota Statutes
§ 10-29-18 — Airline flight property tax in lieu of use tax.
The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.
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South Dakota § 10-29-18 (Airline flight property tax in lieu of use tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1997, ch 61, § 14.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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