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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 5 - Ad Valorem Taxa...
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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