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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546)
Section 48-5-540 - Definitions
Universal Citation:
GA Code § 48-5-540 (2023)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.
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