Connecticut Statutes

§ 12-243 — Definitions.

Connecticut·Title 12 Taxation·Ch. 209 Air Carriers Tax

As used in this chapter:

(a)“Air carrier” means any person, firm, partnership, corporation, limited liability company, association, trustee, receiver or assignee which engages in the transportation by air of persons or property for hire and which makes landings or takeoffs or air pickups or deliveries in this state;
(b)“Aircraft arrivals and departures” means scheduled landings and takeoffs in this state of the aircraft of an air carrier, scheduled air pickups and deliveries in this state by the aircraft of an air carrier, and, in the case of nonscheduled operations, shall include all landings and takeoffs, pickups and deliveries;
(c)“Flight equipment” means full equipment of aircraft for flight;
(d)“Originating revenue” within this state means revenue to an air carrier from the transp

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Legislative History

(1949 Rev., S. 1922; P.A 95-79, S. 29, 189.) History: P.A. 95-79 redefined “air carrier” to include a limited liability company, effective May 31, 1995.

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