{"data":{"id":"us-sd/sdcl-10-29-18","jurisdiction":"us-sd","citation":"SDCL § 10-29-18","heading":"Airline flight property tax in lieu of use tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"875768069583eb1ddb6aaef3f40095fa5f3be6084b2812486c1954bb0ce4a160","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-29-17","next":"us-sd/sdcl-10-32-1"},"notice":"GroundRules: Original legal text. Not legal advice."}