South Dakota Statutes

§ 10-29-8 — Annual assessment of flight property--Information considered--Addition of omitted property.

South Dakota § 10-29-8
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-29TAXATION OF AIRLINE FLIGHT PROPERTY

This text of South Dakota § 10-29-8 (Annual assessment of flight property--Information considered--Addition of omitted property.) 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 § 10-29-8 (2026).

Text

The Department of Revenue shall assess annually on the fifth day of July of each year all flight property of airline companies serving the state. In making such assessment, the Department of Revenue shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the flight property of airline companies and may add any property omitted from the return of such companies.

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Legislative History

SL 1961, ch 449, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

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Bluebook (online)
South Dakota § 10-29-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-8.