Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-1

Application of chapter

Sec. 1. This chapter applies only to the following:
(1) Aircraft that:
(A) have a seating capacity of not more than ninety (90)
passengers;
(B) are used in the air transportation of passengers or
passengers and property; and
(C) are owned or operated by a person who is:
(i) an air carrier certificated under Federal Air Regulation
Part 121; or
(ii) a scheduled air taxi operator certified under Federal
Air Regulation Part 135.
(2) Aircraft that:
(A) are used to transport only property, regardless of
whether the aircraft is operated as a common carrier for
compensation; and
(B) are owned or operated by a person who is:
(i) an air carrier certificated under Federal Air Regulation
Part 121; or
(ii) a scheduled air taxi operator certified under Federal
Air Regulation Part 135.

As added by P.L.224-2003, SEC.180.

Last modified: May 28, 2006