South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-29-2
Department to assess flight property
Official textsdlegislature.gov
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.
Source: view the official text
In this chapter (18 sections)
- 10-29-1 · Definition of terms
- 10-29-2 · Department to assess flight property
- 10-29-3 · Annual report required of airline company--Date of…
- 10-29-4 · Additional information in annual report--Blanks furnished
- 10-29-5 · Extension of time for filing of report
- 10-29-6 · Valuation by department on failure of company to make…
- 10-29-7 · Examination of corporate books by secretary--Requiring…
- 10-29-8 · Annual assessment of flight property--Information…
- 10-29-9 · Determination of value of flight property
- 10-29-10 · Apportionment to state of total value of flight…
- 10-29-11 · Use of other methods of valuation and apportionment on…
- 10-29-12 · Notice to airline company of hearing--Equalization of…
- 10-29-13 · 10-29-13. Repealed by SL 1995, ch 56, § 3
- 10-29-14 · Application of average tax levy to assessed valuation of…
- 10-29-15 · Allocation of tax proceeds to airports
- 10-29-16 · Certification to county auditors of taxes assessed on flight…
- 10-29-17 · Collection of delinquent taxes
- 10-29-18 · Airline flight property tax in lieu of use tax