S.D. Codified Laws § 10-29-2

Current through the 2024 Legislative Session

Section 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.

SDCL 10-29-2

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.