South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-29-1

Definition of terms

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.

Last amended: Source: 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. 11-1 ), § 161, eff. Apr. 12, 2011.

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