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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 12 - Ad Valorem Taxation of Airline Companies (§§ 48-5-540 — 48-5-546)
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Research References & Practice Aids
RESEARCH REFERENCES ALR.Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A. L. R.4th 837.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
Universal Citation:
O.C.G.A. Title 48, Ch. 5, Art. 12
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- § 48-5-540. Definitions
- § 48-5-541. Property tax return on airline flight equipment; penalties
- § 48-5-542. Review of returns by commissioner; valuation of aircraft in same manner as other personal property
- § 48-5-543. Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours
- § 48-5-544. Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions
- § 48-5-545. Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization
- § 48-5-546. Ad valorem taxation, assessment, and apportionment authorized by article exclusive
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