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Code · South Dakota · Title 10 · Chapter 10-29

10-29-18. Airline flight property tax in lieu of use tax.

42 words·~1 min read·/sd/title-10/chapter-10-29/10-29-18

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The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.
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