South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-29-6
Valuation by department on failure of company to make report--Notice to company
Official textsdlegislature.gov
If any airline company shall fail, refuse or neglect to make the report as required of it, the Department of Revenue shall proceed upon the best information available to make a statement for such company of the facts which should have been so reported, and shall notify such company by registered or certified mail of the determination in that regard.
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 Repealed by SL 1995, ch 56, § 3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