South Dakota · Through 2026-08-31

SDCL § 10-29-2: Department to assess flight property.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-29. TAXATION OF AIRLINE 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.

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

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