Montana Title 15. Taxation § 15-23-401. Definitions

(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.