{"data":{"id":"us-ga/o.c.g.a.-48-5-540","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-540","heading":"Definitions.","body":"As used in this article, the term:\n(1) “Operated,” “operating,” or “operation” means landings or takeoffs of aircraft by any airline company.\n(2) “Plane hours” means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 12 Ad Valorem Taxation of Airline Companies"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"71fbeb94b29ed27de16669bb80c1c1b80c1f9f5edc898da12d422f64009c05bc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-524","next":"us-ga/o.c.g.a.-48-5-541"},"notice":"GroundRules: Original legal text. Not legal advice."}