{"data":{"id":"us-sd/sdcl-10-29-1","jurisdiction":"us-sd","citation":"SDCL § 10-29-1","heading":"Definition of terms.","body":"Terms as used in this chapter mean:\n(1) \"Air commerce,\" the transportation by aircraft of persons or property for hire in interstate or international transportation on regularly scheduled flights;\n(2) \"Aircraft,\" any contrivance used or designed for navigation of, or flight in the air;\n(3) \"Airline company,\" any person who undertakes directly to engage in the business of air commerce;\n(4) \"Flight property,\" all aircraft fully equipped ready for flight used in air commerce;\n(5) \"Flight time,\" hours spent by aircraft in flight on regularly scheduled flights;\n(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;\n(7) \"Secretary,\" the secretary of revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a6f2db38bb7aed7da6ca124c6982b76be6e1355bb1d4e8774977987a0dd801a7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-25","next":"us-sd/sdcl-10-29-2"},"notice":"GroundRules: Original legal text. Not legal advice."}