Section 50-11-20 - Aircraft to which additional tax applies--Exceptions and exemptions. - South Dakota Statutes

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 owned by a resident of this state upon the purchase price of which the original registration tax of this state has previously been paid;
(3) Aircraft duly registered and certificated under chapter 50-12;
(4) Aircraft owned by youth correctional institutions if purchased by authorized officials, payment made from the institution funds, and title to the property retained in the name of the institution;
(5) 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.
The department may exempt the persons excepted by this section from the payment of the additional original registration tax upon such person filing with the department an affidavit upon a form prescribed by the commission.

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.