Promulgation of rules--Additional registration tax--Aeronautics fund

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; SL 2020, ch 203 , § 18.