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 Repealed by SL 1995, ch 56, § 3.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