Chapter
TAXATION OF AIRLINE FLIGHT PROPERTY
- S.D. Codified Laws § 10-29-1— Definition of terms
- S.D. Codified Laws § 10-29-2— Department to assess flight property
- S.D. Codified Laws § 10-29-3— Annual report required of airline company--Date of filing--Contents
- S.D. Codified Laws § 10-29-4— Additional information in annual report--Blanks furnished
- S.D. Codified Laws § 10-29-5— Extension of time for filing of report
- S.D. Codified Laws § 10-29-6— Valuation by department on failure of company to make report--Notice to company
- S.D. Codified Laws § 10-29-7— Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence
- S.D. Codified Laws § 10-29-8— Annual assessment of flight property--Information considered--Addition of omitted property
- S.D. Codified Laws § 10-29-9— Determination of value of flight property
- S.D. Codified Laws § 10-29-9.1— Assessment of flight property for certain turboprops and other propeller driven aircraft
- S.D. Codified Laws § 10-29-10— Apportionment to state of total value of flight property--Ratios used
- S.D. Codified Laws § 10-29-11— Use of other methods of valuation and apportionment on petition by airline company
- S.D. Codified Laws § 10-29-12— Notice to airline company of hearing--Equalization of assessment
- S.D. Codified Laws § 10-29-13— 10-29-13. Repealed by SL 1995, ch 56, § 3
- S.D. Codified Laws § 10-29-14— Application of average tax levy to assessed valuation of flight property
- S.D. Codified Laws § 10-29-15— Allocation of tax proceeds to airports
- S.D. Codified Laws § 10-29-16— Certification to county auditors of taxes assessed on flight property--Date of payment
- S.D. Codified Laws § 10-29-16.1— Reassessment and reapportionment after gross error
- S.D. Codified Laws § 10-29-16.2— Period allowed for adjustment after reassessment on gross error
- S.D. Codified Laws § 10-29-17— Collection of delinquent taxes
- S.D. Codified Laws § 10-29-18— Airline flight property tax in lieu of use tax