S.D. Codified Laws § 10-29-18

Current through the 2024 Legislative Session

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

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.

SDCL 10-29-18

SL 1997, ch 61, § 14.