2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-2410. Definitions.
As used in this article:
(a) "Aircraft" means any contrivance, used or designed for navigation or flight through the air.
(b) "Airline company" means any person who undertakes, directly or indirectly, to engage in the regularly scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.
(c) "Operated" or "operation" means landings or takeoffs of aircraft by any airline company as defined herein.
(d) "Department" means the South Carolina Department of Revenue.
(e) "Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.
(f) "Plane hours" means and includes for each type of model of aircraft all hours in flight and all hours on the ground.
HISTORY: 1976 Act No. 576, Section 1; 1993 Act No. 181, Section 210.
