{"data":{"id":"us-sd/sdcl-50-11-19.2","jurisdiction":"us-sd","citation":"SDCL § 50-11-19.2","heading":"Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer's own use.","body":"The additional original registration tax on the sale of aircraft held by a licensed aircraft dealer under a use stamp or dealer certificate is at the rate specified in § 50-11-19 on the purchase price at the time the aircraft is sold. If a licensed aircraft dealer converts aircraft held under a use stamp or dealer certificate to the dealer's own use, the additional original registration tax is paid by the dealer at the rate specified in § 50-11-19 on the current fair market value of the aircraft.","path":["TITLE 50. AVIATION","CHAPTER 50-11. REGISTRATION AND LICENSING OF AIRCRAFT AND PILOTS"],"source_url":"https://sdlegislature.gov/Statutes/50-11-19.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"e679b706fe6a8e4c5106369af793d23e1b88b4c9965635bf11fc9dd6989ca1f2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-50-11-19.1","next":"us-sd/sdcl-50-11-19.3"},"notice":"GroundRules: Original legal text. Not legal advice."}