Chapter 29 - TAXATION OF AIRLINE FLIGHT PROPERTY
- Section 10-29-1 - Definition of terms
- Section 10-29-2 - Department to assess flight property
- Section 10-29-3 - Annual report required of airline company-Date of filing-Contents
- Section 10-29-4 - Additional information in annual report-Blanks furnished
- Section 10-29-5 - Extension of time for filing of report
- Section 10-29-6 - Valuation by department on failure of company to make report-Notice to company
- Section 10-29-7 - Examination of corporate books by secretary-Requiring attendance of witnesses and production of evidence
- Section 10-29-8 - Annual assessment of flight property-Information considered-Addition of omitted property
- Section 10-29-9 - Determination of value of flight property
- Section 10-29-9.1 - Assessment of flight property for certain turboprops and other propeller driven aircraft
- Section 10-29-10 - Apportionment to state of total value of flight property-Ratios used
- Section 10-29-11 - Use of other methods of valuation and apportionment on petition by airline company
- Section 10-29-12 - Notice to airline company of hearing-Equalization of assessment
- Section 10-29-13 - [Repealed]
- Section 10-29-14 - Application of average tax levy to assessed valuation of flight property
- Section 10-29-15 - Allocation of tax proceeds to airports
- Section 10-29-16 - Certification to county auditors of taxes assessed on flight property-Date of payment
- Section 10-29-16.1 - Reassessment and reapportionment after gross error
- Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error
- Section 10-29-17 - Collection of delinquent taxes
- Section 10-29-18 - Airline flight property tax in lieu of use tax