South Dakota § 50-11-20 Aircraft to which additional tax applies--Exceptions and exemptions.

South Dakota Statutes

§ 50-11-20 — Aircraft to which additional tax applies--Exceptions and exemptions.

South Dakota § 50-11-20

Title 50AVIATION

Ch. 50-8REGISTRATION AND LICENSING OF AIRCRAFT AND PILOTS

This text of South Dakota § 50-11-20 (Aircraft to which additional tax applies--Exceptions and exemptions.) 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 § 50-11-20 (2026).

Text

The provisions of § 50-11-19 apply to all aircraft not previously registered in this state, except:

(1)Aircraft, owned by a person coming into this state from another state for the purpose of making the person's home within this state, and registered in the other state, are exempt from the additional original registration tax of this state to the extent of a similar additional original registration tax previously paid in the other state upon the purchase price of the aircraft. However, this exception applies only to the extent that under the law of the state of the person's residence like exemptions and privileges are granted to aircraft duly registered under the laws and owned by the residents of this state;

(2)Aircraft purchased by a resident of this state upon which the original

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The provisions of § 50-11-19 apply to all aircraft not previously registered in this state, except: (1) Aircraft, owned by a person coming into this state from another state for the purpose of making the person's home within this state, and registered in the other state, are exempt from the additional original registration tax of this state to the extent of a similar additional original registration tax previously paid in the other state upon the purchase price of the aircraft. However, this exception applies only to the extent that under the law of the state of the person's residence like exemptions and privileges are granted to aircraft duly registered under the laws and owned by the residents of this state; (2) Aircraft purchased by a resident of this state upon which the original registration tax of this state has previously been paid; (3) Aircraft duly registered and certificated under chapter 50-12 ; or (4) Aircraft owned or leased by a person coming into this state for the purposes of seasonally operating the person's aircraft licensed and operating pursuant to § 38-21-20 or applying commercial fertilizer, and if the aircraft has been duly registered or licensed in such other state, are exempt from the additional registration tax. However, this exception applies only to the extent that under the law of the state of such person's residence like exemptions and privileges are granted to aircraft duly registered under laws and owned by the residents of this state.

Legislative History

SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1969, ch 1; SL 1973, ch 289; SL 1993, ch 348, § 15; SL 2010, ch 227, § 76; SL 2014, ch 222, § 89.