Georgia Code, Title 48, Chapter 5, Article 12 - Ad Valorem Taxation of Airline Companies

• § 48-5-540 - Definitions
  As used in this article, the term: (1) "Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company. (2) "Plane...
• § 48-5-541 - Property Tax Return on Airline Flight Equipment; Penalties
  (a) Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or...
• § 48-5-542 - Review of Returns by Commissioner; Valuation of Aircraft in Same Manner As Other Personal Property
  The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a...
• § 48-5-543 - Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours
  The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of...
• § 48-5-544 - Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions
  Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall...
• § 48-5-545 - Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization
  The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review...
• § 48-5-546 - Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive
  The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments,...

Last modified: October 14, 2016