Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
- Section 48-5-540 - Definitions
- Section 48-5-541 - Property tax return on airline flight equipment; penalties
- Section 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property
- Section 48-5-543 - Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours
- Section 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions
- Section 48-5-545 - Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization
- Section 48-5-546 - Ad valorem taxation, assessment, and apportionment authorized by article exclusive