Section 50-11-19 - Additional tax for original registration--Nonpayment as misdemeanor--Civil penalty. - South Dakota Statutes

50-11-19. Additional tax for original registration--Nonpayment as misdemeanor--Civil penalty. In addition to all other registration fees paid to the Department of Transportation, an additional original registration tax of four percent, based upon the purchase price of the aircraft, shall be paid to the Department of Transportation in conjunction with the application for the original registration of an aircraft. However, for the initial registration of aircraft manufactured and used exclusively for agricultural spraying, crop dusting, seeding, fertilizing, or defoliating purposes, the tax is three percent. Aircraft subject to the tax imposed by this chapter are exempt from taxes imposed by chapters 10-45 and 10-46. Aircraft used under a use stamp or dealer certificate or engaged in regularly scheduled flying consisting of an act of interstate or foreign commerce are exempt from the taxes imposed by chapters 10-45 and 10-46. Failure to pay the registration tax within thirty days after an aircraft is operated in this state is a Class 1 misdemeanor. In addition, failure to pay the registration tax within ninety days of the due date shall result in a civil penalty of ten percent of tax due for each month, or portion thereof, until the tax is paid in accordance with this chapter, not to exceed two times the tax due.

Source: SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1973, ch 62, § 2; SL 1982, ch 112, § 2; SL 1983, ch 15, § 198; SL 1985, ch 379, § 3; SL 1987, ch 357, § 1; SL 1993, ch 348, § 12.