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6-1.1-12.3-6. "Intrastate airline service"

IN Code § 6-1.1-12.3-6 (2019) (N/A)
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Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.

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.

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6-1.1-12.3-7. "Qualifying commercial service airport"