 |
GEORGIA CODE (Last Updated: August 20, 2013) |
 |
Title 48. REVENUE AND TAXATION |
|
|
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
|
|
Article 12. AD VALOREM TAXATION OF AIRLINE COMPANIES |
| § 48-5-540. Definitions |
| § 48-5-541. Property tax return on airline flight equipment; penalties |
| § 48-5-542. Review of returns by commissioner; valuation of aircraft in same manner as other personal property |
| § 48-5-543. Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours |
| § 48-5-544. Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions |
| § 48-5-545. Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization |
| § 48-5-546. Ad valorem taxation, assessment, and apportionment authorized by article exclusive |
REFS & ANNOS
TITLE 48 Chapter 5 Article 12 NOTE
RESEARCH REFERENCES
ALR. --Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.
ALR. --Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.