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2018 Georgia Code 48-5-540 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-540 Case Law from Google Scholar Amendments to OCGA 48-5-540

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

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 hours" means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.

(Ga. L. 1972, p. 1129, § 1; Code 1933, § 91A-2301, enacted by Ga. L. 1978, p. 309, § 2.)

Cases Citing Georgia Code 48-5-540 From Courtlistener.com

Total Results: 2

East West Express, Inc. v. Collins

Court: Supreme Court of Georgia | Date Filed: 1994-10-31

Citation: 264 Ga. 774, 449 S.E.2d 599, 94 Fulton County D. Rep. 3581, 1994 Ga. LEXIS 864

Snippet: cars and aircraft by OCGA §§ 48-5-519 et seq. and 48-5-540 et seq., respectively. As to both those species

City of College Park v. Eastern Airlines, Inc.

Court: Supreme Court of Georgia | Date Filed: 1983-03-08

Citation: 250 Ga. 741, 300 S.E.2d 513, 1983 Ga. LEXIS 611

Snippet: within Georgia. Ga. L. 1972, p. 1129. See OCGA § 48-5-540 et seq. (Code Ann. § 91A-2301 et seq.). Pursuant