GroundRules
SDCL § 10-29-18: Airline flight property tax in lieu of use tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON