™Your Policy Risk Impact Agent
99 chapters · 1,878 sections in this title.
SDCL § 10-29-1 Definition of terms
1.0K chars
Terms as used in this chapter mean: (1) "Air commerce," the transportation by aircraft of persons or property for hire in interstate or international transportation on regularly scheduled flights; (2) "Aircraft," any contrivance used or designed for navigation of, or flight in th…
SDCL § 10-29-10 Apportionment to state of total value of flight property--Ratios used
1.3K chars
The valuation of such flight property properly apportioned to this state shall be determined to be the proportion of the total valuation thereof, based on the average of the total of the following three ratios for each type of aircraft: (1) That ratio which the total tonnage of p…
SDCL § 10-29-11 Use of other methods of valuation and apportionment on petition by airline company
0.7K chars
Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by § 10-29-10 , may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of …
SDCL § 10-29-12 Notice to airline company of hearing--Equalization of assessment
0.8K chars
The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company m…
