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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-401

Definitions

Official textleg.mt.gov10 subsections

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" means hours spent by aircraft in flight or on the ground weighted according to the cargo capacity of each aircraft.

# (4)

"Flight property" means aircraft fully equipped, ready for flight used in air commerce.

# (5)

"Newly acquired aircraft" means an aircraft acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the aircraft acquired is new or used. Newly acquired aircraft includes an aircraft acquired and placed in service in calendar year 1997 provided that the aircraft was included in the report and the report was timely filed.

# (6)

"Newly acquired equipment" means equipment acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the equipment acquired is new or used. Newly acquired equipment includes equipment acquired and placed in service in calendar year 1997 provided that the equipment was included in the report and the report was timely filed.

# (7)

"Operating" or "operated" means landings or takeoffs during interstate flight.

# (8)

"Regularly scheduled flight" means a flight or aircraft taking off or landing in the state of Montana with a maximum takeoff weight of more than 19,000 pounds.

# (9)

"Scheduled airline company" means any person who undertakes directly or indirectly to engage in the business of scheduled air commerce.

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In this chapter (40 sections)
  1. 15-23-109 · And 15-23-110 Reserved
  2. 15-23-111 · Centrally Administered Tax-Exempt Property
  3. 15-23-112 · Through 15-23-114 Reserved
  4. 15-23-115 · Interest
  5. 15-23-116 · Statute Of Limitations
  6. 15-23-201 · Renumbered 15-23-204
  7. 15-23-202 · Renumbered 15-23-205
  8. 15-23-203 · Definitions Relating To Taxes
  9. 15-23-204 · Assessment Of Railroads
  10. 15-23-205 · Assessment -- How Made
  11. 15-23-206 · Through 15-23-210 Reserved
  12. 15-23-211 · Definitions
  13. 15-23-212 · Annual Report
  14. 15-23-213 · Assessment -- Allocation -- Taxable Value
  15. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  16. 15-23-215 · Deposit Of Taxes
  17. 15-23-216 · Lien -- Collection Actions
  18. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  19. 15-23-302 · Repealed
  20. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  21. 15-23-401 · Definitions
  22. 15-23-402 · Report By Airline Company
  23. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  24. 15-23-501 · Taxation Of Mines
  25. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  26. 15-23-503 · Net Proceeds -- How Computed
  27. 15-23-504 · Lien Of Tax And Penalty
  28. 15-23-505 · Assessment Of Royalties
  29. 15-23-506 · False Or Fraudulent Reports
  30. 15-23-507 · Taxation And Payment On Royalty Interests
  31. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  32. 15-23-509 · Repealed
  33. 15-23-510 · Through 15-23-514 Reserved
  34. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
  35. 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
  36. 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
  37. 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…
  38. 15-23-519 · And 15-23-520 Reserved
  39. 15-23-521 · Examination Of Records By Department
  40. 15-23-522 · Surface Ground And Improvements Not Exempt
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