South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-29-8
Annual assessment of flight property--Information considered--Addition of omitted property
Official textsdlegislature.gov
The Department of Revenue shall assess annually on the fifth day of July of each year all flight property of airline companies serving the state. In making such assessment, the Department of Revenue shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the flight property of airline companies and may add any property omitted from the return of such companies.
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 Repealed by SL 1995, ch 56, § 3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