GroundRules
IC 6-1.1-51-4: "Air transportation"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 51. Deduction for Aircraft
Sec. 4. As used in this chapter, "air transportation" means transportation of passengers or property by aircraft as a common carrier for compensation.
Collected 2026-09-09T01:51:39Z. Source file · JSON