{"data":{"id":"us-sd/sdcl-10-29-2","jurisdiction":"us-sd","citation":"SDCL § 10-29-2","heading":"Department to assess flight property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"08640c6e7bc72cdca6203eed75240aa0aa2aa4d9b87f39441fde1f958ce715fd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-29-1","next":"us-sd/sdcl-10-29-3"},"notice":"GroundRules: Original legal text. Not legal advice."}