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2021 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
Universal Citation: GA Code § 48-5-540 (2021)
As used in this article, the term:
- "Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company.
- "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.
(Ga. L. 1972, p. 1129, § 1; Code 1933, § 91A-2301, enacted by Ga. L. 1978, p. 309, § 2.)
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