15-23-401. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply: (1) ”Air commerce” means the transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights. (2) ”Aircraft” means a conveyance used or designed for navigation or flight through the air. (3) ”Equated plane hours” […]
15-23-402. Report by airline company. Every airline company engaged in air commerce in this state shall annually file with the department of revenue in such form as the department may require a report under oath showing the following: (1) the name of the person or persons, association, joint-stock company, or corporation; (2) under the laws of what state […]
15-23-403. Determination of value — exception for new aircraft and supporting equipment — nonoperating property — notice. (1) The department of revenue shall determine the full and true valuation of all property of each airline operating in this state or used by each scheduled airline company in air commerce. Except as provided in subsection (2), this […]
