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 50-11-21.2 – Lien for tax or penalty.
50-11-21.2. Lien for tax or penalty. Any tax or penalty due the state from a taxpayer is a lien in favor of the State of South Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors […]
Section 50-11-15 – Fees–Part-year registration.
50-11-15. Fees–Part-year registration. The fee for registering any theretofore unregistered aircraft purchased on or after July first of any year shall be one-half the amount prescribed by §50-11-12 and, as to such aircraft purchased on or after October first of any year, one-fourth of such prescribed amount. Source: SDC 1939, §2.0407 (2) as enacted by […]
Section 50-11-16 – Payment of delinquent fees and taxes prerequisite to registration.
50-11-16. Payment of delinquent fees and taxes prerequisite to registration. The department may not approve an application for any aircraft which should have been previously registered or taxed under the laws of this state, without collecting all past-due registration fees or taxes. Source: SDC 1939, §2.0407 (3) as enacted by SL 1949, ch 4, §2; […]
Section 50-10-8 – Local regulations to be consistent with airport layout plan.
50-10-8. Local regulations to be consistent with airport layout plan. Any zoning or other regulations shall be consistent with an airport layout plan. Measures shall be taken for the protection of airport approaches, including not only any airport zoning regulations adopted under this chapter but any zoning or other regulations dealing with the same or […]
Section 50-10-9 – Regulations–Limitations.
50-10-9. Regulations–Limitations. No airport zoning regulation adopted under this chapter may be unreasonable. No regulation may require the removal, lowering, or other change or alteration of any structure or obstruction not conforming to the regulation when adopted or amended, or otherwise interfere with the continuance of any nonconforming use, except as provided in §11-14-16. Source: […]
Section 50-10-29 – Violation of regulation, order or ruling as misdemeanor.
50-10-29. Violation of regulation, order or ruling as misdemeanor. A violation of any regulation, order, or ruling promulgated or made pursuant to this chapter, is a Class 1 misdemeanor. Source: SL 1943, ch 2, §8; SDC Supp 1960, §2.9908; SL 1983, ch 15, §185.
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 […]