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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-29-1: Definition of terms.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY

Terms as used in this chapter mean:

(1) "Air commerce," the transportation by aircraft of persons or property for hire in interstate or international transportation on regularly scheduled flights;

(2) "Aircraft," any contrivance used or designed for navigation of, or flight in the air;

(3) "Airline company," any person who undertakes directly to engage in the business of air commerce;

(4) "Flight property," all aircraft fully equipped ready for flight used in air commerce;

(5) "Flight time," hours spent by aircraft in flight on regularly scheduled flights;

(6) "Person," any individual, corporation, limited liability company, firm, copartnership, company, or association and includes any guardian, trustee, personal representative, receiver, conservator, or any person acting in any fiduciary capacity therefor;

(7) "Secretary," the secretary of revenue.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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