§ 10-29-18 Airline flight property tax in lieu of use tax.

SD Codified L § 10-29-18 (2019) (N/A)
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10-29-18. Airline flight property tax in lieu of use tax. 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.

Source: SL 1997, ch 61, § 14.