Arizona Statutes
§ 42-14251 — Definitions
Arizona·Title 42 Arizona Revised Statutes·Ch. 14 VALUATION OF CENTRALLY ASSESSED PROPERTY·Art. 6 Valuation and Taxation of Airline Companies
In this article, unless the context otherwise requires:
1."Air commerce" means the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.
2."Aircraft" means any device that is used or designed for navigation or flight through the air.
3."Aircraft time" means the number of minutes in the preceding calendar year in which flight property was in the possession of an airline company.
4."Airline company" means any person who directly or indirectly undertakes to engage in the business of scheduled air commerce.
5."Fleet type" means aircraft type and model.
6."Flight property" means all airline company aircraft of the types used in this state except aircraft that are permanently removed from operations.
7."Opera
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Related
Southwest Airlines Co. v. Arizona Department of Revenue
175 P.3d 700 (Court of Appeals of Arizona, 2008)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
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Double taxation prohibited