Chapter 29. Taxation of Airline Flight Property
Index
- SDCL 10-29-1 Definition of Terms
- SDCL 10-29-2 Department to Assess Flight Property
- SDCL 10-29-3 Annual Report Required of Airline Company-Date of Filing-Contents
- SDCL 10-29-4 Additional Information In Annual Report-Blanks Furnished
- SDCL 10-29-5 Extension of Time For Filing of Report
- SDCL 10-29-6 Valuation By Department On Failure of Company to Make Report-Notice to Company
- SDCL 10-29-7 Examination of Corporate Books By Secretary-Requiring Attendance of Witnesses and Production of Evidence
- SDCL 10-29-8 Annual Assessment of Flight Property-Information Considered-Addition of Omitted Property
- SDCL 10-29-9 Determination of Value of Flight Property
- SDCL 10-29-9.1 Assessment of Flight Property For Certain Turboprops and Other Propeller Driven Aircraft
- SDCL 10-29-10 Apportionment to State of Total Value of Flight Property-Ratios Used
- SDCL 10-29-11 Use of Other Methods of Valuation and Apportionment On Petition By Airline Company
- SDCL 10-29-12 Notice to Airline Company of Hearing-Equalization of Assessment
- SDCL 10-29-13 [Repealed]
- SDCL 10-29-14 Application of Average Tax Levy to Assessed Valuation of Flight Property
- SDCL 10-29-15 Allocation of Tax Proceeds to Airports
- SDCL 10-29-16 Certification to County Auditors of Taxes Assessed On Flight Property-Date of Payment
- SDCL 10-29-16.1 Reassessment and Reapportionment After Gross Error
- SDCL 10-29-16.2 Period Allowed For Adjustment After Reassessment On Gross Error
- SDCL 10-29-17 Collection of Delinquent Taxes
- SDCL 10-29-18 Airline Flight Property Tax In Lieu of Use Tax