Taxation Of Airline Flight Property

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Airline Flight Property

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Section
10-29-1

Definition of terms.

Section
10-29-2

Department to assess flight property.

Section
10-29-3

Annual report required of airline company--Date of filing--Contents.

Section
10-29-4

Additional information in annual report--Blanks furnished.

Section
10-29-5

Extension of time for filing of report.

Section
10-29-6

Valuation by department on failure of company to make report--Notice to company.

Section
10-29-7

Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.

Section
10-29-8

Annual assessment of flight property--Information considered--Addition of omitted property.

Section
10-29-9

Determination of value of flight property.

Section
10-29-9.1

Assessment of flight property for certain turboprops and other propeller driven aircraft.

Section
10-29-10

Apportionment to state of total value of flight property--Ratios used.

Section
10-29-11

Use of other methods of valuation and apportionment on petition by airline company.

Section
10-29-12

Notice to airline company of hearing--Equalization of assessment.

Section
10-29-13

Repealed.

Section
10-29-14

Application of average tax levy to assessed valuation of flight property.

Section
10-29-15

Allocation of tax proceeds to airports.

Section
10-29-16

Certification to county auditors of taxes assessed on flight property--Date of payment.

Section
10-29-16.1

Reassessment and reapportionment after gross error.

Section
10-29-16.2

Period allowed for adjustment after reassessment on gross error.

Section
10-29-17

Collection of delinquent taxes.

Section
10-29-18

Airline flight property tax in lieu of use tax.