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§ 50-11-21 Assessment and collection of additional tax.

SD Codified L § 50-11-21 (2019) (N/A)
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50-11-21. Assessment and collection of additional tax. The commission may prescribe forms and promulgate rules pursuant to chapter 1-26 for the ascertainment, assessment, collection, or return of the additional original registration tax imposed by § 50-11-19. Upon receipt of the original registration tax the department shall pay it to the state treasurer to be credited to the aeronautics fund.

Source: SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1984, ch 311, § 2; SL 1987, ch 356, § 15; SL 2014, ch 222, § 90.

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§ 50-11-20 Aircraft to which additional tax applies--Exceptions and exemptions.
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