Ad Valorem Taxation of Airline Companies

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Ad Valorem Taxation of Airline Companies

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Section
48-5-540

Definitions

Section
48-5-541

Property Tax Return on Airline Flight Equipment; Penalties

Section
48-5-542

Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property

Section
48-5-543

Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours

Section
48-5-544

Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions

Section
48-5-545

Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization

Section
48-5-546

Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive