Section 50-11-17 – Fees–Minimum registration fee.
50-11-17. Fees–Minimum registration fee. No aircraft may be registered for an annual registration, or any part thereof, for a fee of less than ten dollars. Source: SDC 1939, §2.0407 (4) as enacted by SL 1949, ch 4, §2; SL 1993, ch 348, §11.
Section 50-11-19 – Additional tax for original registration–Nonpayment as misdemeanor–Civil penalty.
50-11-19. Additional tax for original registration–Nonpayment as misdemeanor–Civil penalty. In addition to all other registration fees paid to the department, an additional original registration tax of four percent, based upon the purchase price of the aircraft, shall be paid to the department, along with the application for the original registration of an aircraft. For an […]
Section 50-11-19.1 – Purchase price defined.
50-11-19.1. Purchase price defined. For the purposes of this chapter, the purchase price is: (1)For an aircraft purchase, sale, or transfer, the total consideration for the aircraft whether received in money or otherwise less the value of any aircraft taken by the seller as trade, if the aircraft traded was registered in South Dakota. The […]
Section 50-11-19.2 – Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer’s own use.
50-11-19.2. Rate of additional tax on sale of aircraft held under use stamp or dealer certificate or conversion to dealer’s own use. The additional original registration tax on the sale of aircraft held by a licensed aircraft dealer under a use stamp or dealer certificate is at the rate specified in §50-11-19 on the purchase […]
Section 50-11-19.3 – Registration tax credit for sales and use taxes paid on homebuilt aircraft–Proof of eligibility.
50-11-19.3. Registration tax credit for sales and use taxes paid on homebuilt aircraft–Proof of eligibility. When determining the amount of the registration tax imposed by §50-11-19 on homebuilt aircraft, a credit for South Dakota sales tax and South Dakota use tax that was paid by the applicant on any purchase of aircraft kits, engines, instruments, […]
Section 50-11-19.4 – Transfer of amount of credit to aeronautics fund.
50-11-19.4. Transfer of amount of credit to aeronautics fund. The department shall inform the Department of Revenue of the amount of credit granted under §50-11-19.3 on a quarterly basis. The Department of Revenue shall transfer to the department, for deposit into the aeronautics fund, the amount of credit granted under §50-11-19.3. Transfers to the aeronautics […]
Section 50-11-20 – Aircraft to which additional tax applies–Exceptions and exemptions.
50-11-20. Aircraft to which additional tax applies–Exceptions and exemptions. The provisions of §50-11-19 apply to all aircraft not previously registered in this state, except: (1)Aircraft, owned by a person coming into this state from another state for the purpose of making the person’s home within this state, and registered in the other state, are exempt […]
Section 50-11-21 – Promulgation of rules–Additional registration tax–Aeronautics fund.
50-11-21. 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 […]
Section 50-11-21.1 – Jeopardy assessment of additional tax–Lien–Distress warrant–Bond.
50-11-21.1. Jeopardy assessment of additional tax–Lien–Distress warrant–Bond. If the department believes that the assessment or collection of taxes is jeopardized by delay, the department may immediately make an assessment of the estimated tax and penalty and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress […]
Section 50-11-5 – Posting of aircraft registration certificate–Decal–Violation as misdemeanor.
50-11-5. Posting of aircraft registration certificate–Decal–Violation as misdemeanor. The aircraft registration certificate shall at all times be conspicuously posted within the aircraft so as to be readily seen by passengers and inspectors. The department shall provide a decal bearing the same identification number as the registration certificate. The aircraft owner shall display the decal in […]