Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-6

"Intrastate airline service"

Sec. 6. As used in this chapter, "intrastate airline service" means
service provided in Indiana by an aircraft that is used during a
service period in which ground time is determined for purposes of
calculating ad valorem property taxes to fly:
(1) either directly:
(A) between:
(i) a qualifying medium hub airport; and
(ii) at least two (2) qualifying underserved airports; or
(B) between:
(i) two (2) qualifying commercial service airports, one (1)
of which is not a qualifying underserved airport; or
(ii) a qualifying medium hub airport and a qualifying
commercial service airport other than a qualifying
underserved airport; and
(2) a route described in subdivision (1)(A) or (1)(B) at least five
(5) times per week in each week during the service period
immediately preceding an assessment date.

As added by P.L.224-2003, SEC.279.

Last modified: May 28, 2006