One Click Case Law for § 48-5-540
O.C.G.A. § 48-5-54 <-- --> O.C.G.A. §48-5-541

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
§ 48-5-540 - Definitions

O.C.G.A. 48-5-540 (2010)
48-5-540. Definitions


As used in this article, the term:

(1) "Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company.

(2) "Plane hours" means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.