{"data":{"id":"us-sd/sdcl-10-29-16.2","jurisdiction":"us-sd","citation":"SDCL § 10-29-16.2","heading":"Period allowed for adjustment after reassessment on gross error.","body":"Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-16.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a4740d8bf479e10fad9e56ccf9e805c4d2f9a13f2490e84566e886b67c0e8f79","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-29-16.1","next":"us-sd/sdcl-10-29-17"},"notice":"GroundRules: Original legal text. Not legal advice."}