Section 10-29-18 - Airline flight property tax in lieu of use tax

10-29-18. Airline flight property tax in lieu of use tax.The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft. Source: SL 1997, ch 61, §14.