Section 50-11-21 - Computation and collection of additional tax--Disposition of receipts. - South Dakota Statutes

50-11-21. Computation and collection of additional tax--Disposition of receipts. The Aeronautics Commission may prescribe forms and adopt 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 of Transportation shall pay it to the state treasurer to be credited to the aeronautics fund.

Source: SDC 1939, § 2.0408 as enacted by SL 1949, ch 4, § 2; SL 1966, ch 1, § 5; SL 1984, ch 311, § 2; SL 1987, ch 356, § 15.