§ 27-35-705. Apportionment of valuation of aircraft to Mississippi

MS Code § 27-35-705 (2019) (N/A)
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(a) The ratio which the total time scheduled on the ground within this state of such aircraft during the preceding calendar year bears to the total time scheduled on the ground within and without this state of such aircraft during the preceding calendar year.

(b) The ratio which the total mileage scheduled within this state of such aircraft operated in this state during the preceding calendar year bears to the total mileage scheduled within and without this state of such aircraft during the preceding calendar year.