South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-29-2 — Department to assess flight property

Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and not otherwise.

Last amended: Source: SL 1961, ch 449 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text