Section 50-11-29 – Exceptions to state registration requirements–Model aircraft, balloons, gliders, or sUAS.
50-11-29. Exceptions to state registration requirements–Model aircraft, balloons, gliders, or sUAS. This chapter does not apply to any person operating model aircraft, balloons, gliders, or sUAS. Source: SDC 1939, §2.0411 (5) as enacted by SL 1949, ch 4, §2; SL 2010, ch 227, §83; SL 2018, ch 269, §36; SL 2019, ch 203, §41.
Section 50-11-33 – Certificate of registration–Permits–Alteration or forgery–Violation as felony.
50-11-33. Certificate of registration–Permits–Alteration or forgery–Violation as felony. No person may: (1)Alter, forge, or cause to be altered or forged a certificate of registration or permit issued under this chapter; (2)Alter, forge, or cause to be altered or forged an assignment or endorsement of a certificate of registration; or (3)Permit, or to hold or use […]
Section 50-11-35 – Application of original registration tax to leased aircraft.
50-11-35. Application of original registration tax to leased aircraft. For aircraft leased for thirty-six calendar months or less, the original registration tax of four percent, as required under §50-11-19, applies only to the scheduled lease payments, excluding fuel, routine maintenance, insurance, and crew, and shall be paid by the lessee at the time payments are […]
Section 50-12-2 – Aircraft dealer’s license–Application–Contents.
50-12-2. Aircraft dealer’s license–Application–Contents. Any person desiring to sell or solicit as a dealer the sale of aircraft within South Dakota shall apply for an aircraft dealer’s license to the department. For the original application, the person shall possess one or more aircraft under normal registration. The application shall be made in writing on a […]
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 […]