Department to assess flight property.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Airline Flight Property
  5. Department to assess flight property.

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10-29-2. Department to assess flight property.

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.

Source: SL 1961, ch 449, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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