West Virginia Statutes

§ 11-6H-2 — Definitions

West Virginia·Ch. 11 TAXATION·Art. 6H VALUATION OF SPECIAL AIRCRAFT PROPERTY
(a)When used in this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section, unless a different meaning is clearly required by the context in which the term is used.
(b)Terms defined. —
(1)“Aircraft” means a weight-carrying structure for navigation of the air that is supported by the dynamic action of the air against its surfaces and includes, but is not limited to, an airplane or helicopter. For the purposes of this article, the term “aircraft” does not include dirigibles, balloons, kites, rockets, gliders, ornithopters, fan wing vehicles, autogyros and powered lift vehicles other than helicopters.
(2)“Airplane” means a fixed-wing aircraft heavier than air that is driven by a propeller or by jet, turbojet, turbofan, ram jet, puls

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Legislative History

2017 Reg. Sess., HB2774; 2017 Reg. Sess., SB504; 2008 Reg. Sess., SB265; 2008 Reg. Sess., SB782

Nearby Sections

15
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