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.
S.D. Codified Laws § 10-29-2
Department to assess flight property
Applied in 1 court decision — leading case Western Air Lines, Inc. v. Hughes County (1985)
Most recently applied in Western Air Lines, Inc. v. Hughes County (July 1985)
Source: SL 1961, ch 449, § 2; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.