---
title: O.C.G.A. § 48-5-540. Definitions.
collection: code
id: 48-5-540
cite_as: O.C.G.A. § 48-5-540 (2025)
canonical_url: https://georgiacommons.org/code/48-5-540
md_url: https://georgiacommons.org/code/48-5-540.md
text_url: https://georgiacommons.org/code/48-5-540/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=873
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF AIRLINE COMPANIES
---

# O.C.G.A. § 48-5-540. Definitions.

As used in this article, the term:

(1) “Operated,” “operating,” or “operation” means landings or takeoffs of aircraft by any airline company.

(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.

## History

Ga. L. 1972, p. 1129, § 1; Code 1933, § 91A-2301, enacted by Ga. L. 1978, p. 309, § 2.