Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 29 - Taxation Of Airline Flight Property > Section 10-29-2 - Department of Revenue and Regulation to assess flight property.

Section 10-29-2 - Department of Revenue and Regulation to assess flight property.

10-29-2. Department of Revenue and Regulation 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 Regulation and not otherwise.

Source: SL 1961, ch 449, § 2; SL 2003, ch 272, § 82.