Arizona Revised Statutes Title 42. Taxation § 42-14251. Definitions

1. “Air commerce” means the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.

2. “Aircraft” means any device that is used or designed for navigation or flight through the air.

3. “Aircraft time” means the number of minutes in the preceding calendar year in which flight property was in the possession of an airline company.

4. “Airline company” means any person who directly or indirectly undertakes to engage in the business of scheduled air commerce.

5. “Fleet type” means aircraft type and model.

6. “Flight property” means all airline company aircraft of the types used in this state except aircraft that are permanently removed from operations.

7. “Operating”, “operations” or “operated” means regularly scheduled aircraft landings or takeoffs.

8. “Original cost” means the capitalized acquisition cost to the original purchaser from the manufacturer of airframes and engines plus substantial modifications. If the acquisition cost cannot be determined, original cost means the manufacturer's original list price for the model, type and year plus substantial modifications.

9. “Person” means any individual, corporation, firm, partnership, company or association and includes a guardian, trustee, executor, administrator, receiver or conservator or any person who acts in a fiduciary capacity.

10. “Small flight property” means all airline company aircraft of the types that are used in this state, not permanently removed from operations, with a maximum passenger capacity of less than fifty-six seats and a maximum payload capacity of less than eighteen thousand pounds.

11. “State ground time” means the number of minutes that flight property is considered to be on the ground in this state during the preceding calendar year and is computed by multiplying the number of departures of flight property in this state during the preceding calendar year by forty-five.

12. “System ground time” means the number of minutes that flight property is on the ground systemwide during the preceding calendar year and is computed by subtracting the number of revenue and nonrevenue airborne minutes of all flight property during the preceding calendar year from aircraft time.