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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 5 - Ad Valorem Taxa...
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  10. Article 12 - Ad Valorem Taxation of Airline Com...


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
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