State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-29 > Statute-10-29-2

10-29-2. Department of Revenue and Regulation to assess flight property. Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and Regulation and not otherwise.

Source: SL 1961, ch 449, § 2; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-29 > Statute-10-29-2

10-29-2. Department of Revenue and Regulation to assess flight property. Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and Regulation and not otherwise.

Source: SL 1961, ch 449, § 2; SL 2003, ch 272, § 82.