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 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; SL 2014, ch 222, § 90; SL 2020, ch 203, § 18.