South Dakota § 50-11-20 - Aircraft to which additional tax applies--Exceptions and exemptions.
Full text of South Dakota South Dakota Codified Laws § 50-11-20 — Aircraft to which additional tax applies--Exceptions and exemptions., with citation guidance and answers to common questions.
§ 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 from the additional original registration tax of this state to the extent of a similar additional original registration tax previously paid in the other state upon the purchase price of the aircraft. However, this exception applies only to the extent that under the law of the state of the person's residence like exemptions and privileges are granted to aircraft duly registered under the laws and owned by the residents of this state;
(2) Aircraft purchased by a resident of this state upon which the original registration tax of this state has previously been paid;
(3) Aircraft duly registered and certificated under chapter 50-12; or
(4) Aircraft owned or leased by a person coming into this state for the purposes of seasonally operating the person's aircraft licensed and operating pursuant to § 38-21-20 or applying commercial fertilizer, and if the aircraft has been duly registered or licensed in such other state, are exempt from the additional registration tax. However, this exception applies only to the extent that under the law of the state of such person's residence like exemptions and privileges are granted to aircraft duly registered under laws and owned by the residents of this state.
Source: SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1969, ch 1; SL 1973, ch 289; SL 1993, ch 348, § 15; SL 2010, ch 227, § 76; SL 2014, ch 222, § 89.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 50-11-20
What does South Dakota Codified Laws § 50-11-20 cover?
Section 50-11-20 ("Aircraft to which additional tax applies--Exceptions and exemptions.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 50-11-20?
A common citation format is "South Dakota Codified Laws § 50-11-20" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 50-11-20 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.