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Nonprofit organizationsAircraft. (Expires January 1, 2020.)

An aircraft is exempt from taxation, if:
(1) The aircraft is owned by a nonprofit organization that is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3);
(2) The aircraft is used to provide emergency medical transportation services; and
(3) The exemption inures to the benefit of the nonprofit organization that owns the aircraft.

NOTES:

Application2010 1st sp.s. c 12: "This act applies to taxes levied for collection in 2011 and thereafter." [ 2010 1st sp.s. c 12 § 3.]
Expiration date2010 1st sp.s. c 12: "This act expires January 1, 2020." [ 2010 1st sp.s. c 12 § 4.]
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