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

SDCL § 10-29-9: Determination of value of flight property.

Where this section sits in the code

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

In making such assessment, which is in reference to value and ownership on February first of the year for which the assessment is made, the secretary of revenue shall determine the fair market value of that flight property actually providing service in this state.

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

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