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us-co/statute/39/39-26-711.8 — Aircraft - use outside state - on-demand air carriers · Axiom

Aircraft - use outside state - on-demand air carriers

8 rules1 of 4 subsections

(1) Notwithstanding section 39-26-711.5, on and after July 1, 2014, but prior to July 1, 2019, the sale of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article if:

(a)The aircraft is purchased for use by an on-demand air…#

(a) The aircraft is purchased for use by an on-demand air carrier, regardless of whether the purchaser is a resident of the state;

(b)The aircraft will remain in the state only for the…#

(b) The aircraft will remain in the state only for the purpose of final assembly, maintenance, modification, or completion;

(c)The aircraft will be removed from the state within the…#

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

in view

Whole section

Encodings · 8

removal_after_sale_limitCO 39 § 39-26-711.8 · parameter

39-26-711.8(1)(c)(I)

name: removal_after_sale_limit
kind: parameter
dtype: Count
source: 39-26-711.8(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: One hundred twenty days after the date of the sale.
versions:
  - effective_from: '2014-07-01'
    formula: '120'

removal_after_work_completion_limitCO 39 § 39-26-711.8 · parameter

39-26-711.8(1)(c)(II)

name: removal_after_work_completion_limit
kind: parameter
dtype: Count
source: 39-26-711.8(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            Thirty days after the completion of maintenance, interior
            refurbishment, paint, or engine work.
versions:
  - effective_from: '2014-07-01'
    formula: '30'

maximum_aircraft_days_in_state_per_post_removal_calendar_yearCO 39 § 39-26-711.8 (d) · parameter

39-26-711.8(d)

name: maximum_aircraft_days_in_state_per_post_removal_calendar_year
kind: parameter
dtype: Count
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: The aircraft will not be in the state more than seventy-three days.
versions:
  - effective_from: '2014-07-01'
    formula: '73'

post_removal_calendar_year_presence_limitCO 39 § 39-26-711.8 (d) · parameter

39-26-711.8(d)

name: post_removal_calendar_year_presence_limit
kind: parameter
dtype: Count
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            In any of the three calendar years following the calendar year in
            which the aircraft is removed.
versions:
  - effective_from: '2014-07-01'
    formula: '3'

aircraft_removal_is_timelyCO 39 § 39-26-711.8 · derived

39-26-711.8(1)(c)

name: aircraft_removal_is_timely
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(1)(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      aircraft_days_after_sale_before_removal <= removal_after_sale_limit

      or aircraft_days_after_work_completion_before_removal <=
      removal_after_work_completion_limit

aircraft_complies_with_post_removal_presence_limitCO 39 § 39-26-711.8 (d) · derived

39-26-711.8(d)

name: aircraft_complies_with_post_removal_presence_limit
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      aircraft_days_in_state_in_first_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

      and aircraft_days_in_state_in_second_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

      and aircraft_days_in_state_in_third_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

aircraft_presence_is_in_state_for_exemptionCO 39 § 39-26-711.8 · derived

39-26-711.8(3)

name: aircraft_presence_is_in_state_for_exemption
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.8(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            An aircraft that is hangared or parked overnight shall be considered
            to be in the state.
versions:
  - effective_from: '2014-07-01'
    formula: |-
      aircraft_is_hangared_or_parked_overnight
      or aircraft_is_otherwise_in_state

on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxationCO 39 § 39-26-711.8 · derived

39-26-711.8(1)

name: on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      sale_occurs_during_temporary_exemption_period

      and aircraft_is_purchased_for_use_by_on_demand_air_carrier

      and
      aircraft_remains_in_state_only_for_final_assembly_maintenance_modification_or_completion

      and aircraft_removal_is_timely

      and aircraft_complies_with_post_removal_presence_limit

▸rulespec code

Shown source

statutes/39/39-26-711.8.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

removal_after_sale_limit

Parameter

source: 39-26-711.8(1)(c)(I)

- name: removal_after_sale_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: One hundred twenty days after the date of the sale.
  versions:
    - effective_from: '2014-07-01'
      formula: '120'

removal_after_work_completion_limit

Parameter

source: 39-26-711.8(1)(c)(II)

- name: removal_after_work_completion_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              Thirty days after the completion of maintenance, interior refurbishment, paint, or
              engine work.
  versions:
    - effective_from: '2014-07-01'
      formula: '30'

maximum_aircraft_days_in_state_per_post_removal_calendar_year

Parameter(d) in text ↖

source: 39-26-711.8(d)

- name: maximum_aircraft_days_in_state_per_post_removal_calendar_year
  kind: parameter
  dtype: Count
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: The aircraft will not be in the state more than seventy-three days.
  versions:
    - effective_from: '2014-07-01'
      formula: '73'

post_removal_calendar_year_presence_limit

Parameter(d) in text ↖

source: 39-26-711.8(d)

- name: post_removal_calendar_year_presence_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              In any of the three calendar years following the calendar year in which the aircraft
              is removed.
  versions:
    - effective_from: '2014-07-01'
      formula: '3'

aircraft_removal_is_timely

Derived

source: 39-26-711.8(1)(c)

- name: aircraft_removal_is_timely
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(1)(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        aircraft_days_after_sale_before_removal <= removal_after_sale_limit
        or aircraft_days_after_work_completion_before_removal <= removal_after_work_completion_limit

aircraft_complies_with_post_removal_presence_limit

Derived(d) in text ↖

source: 39-26-711.8(d)

- name: aircraft_complies_with_post_removal_presence_limit
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: >-
        aircraft_days_in_state_in_first_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

        and aircraft_days_in_state_in_second_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

        and aircraft_days_in_state_in_third_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

aircraft_presence_is_in_state_for_exemption

Derived

source: 39-26-711.8(3)

- name: aircraft_presence_is_in_state_for_exemption
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.8(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              An aircraft that is hangared or parked overnight shall be considered to be in the
              state.
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        aircraft_is_hangared_or_parked_overnight
        or aircraft_is_otherwise_in_state

on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation

Derived

source: 39-26-711.8(1)

- name: on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        sale_occurs_during_temporary_exemption_period
        and aircraft_is_purchased_for_use_by_on_demand_air_carrier
        and aircraft_remains_in_state_only_for_final_assembly_maintenance_modification_or_completion
        and aircraft_removal_is_timely
        and aircraft_complies_with_post_removal_presence_limit

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-711.5inferredCO › Statutes › Title 39 › § 39-26-711.5
CO 39 § 39-26-730 (2)inferredCO › Statutes › Title 39 › § 39-26-730 › (2)

loading…

Aircraft - use outside state - on-demand air carriers

8 rules1 of 4 subsections

Official source

graph ↗build calculator ↗

(a)The aircraft is purchased for use by an on-demand air…#

(a) The aircraft is purchased for use by an on-demand air carrier, regardless of whether the purchaser is a resident of the state;

(b)The aircraft will remain in the state only for the…#

(b) The aircraft will remain in the state only for the purpose of final assembly, maintenance, modification, or completion;

(c)The aircraft will be removed from the state within the…#

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

in view

Whole section

Encodings · 8

removal_after_sale_limitCO 39 § 39-26-711.8 · parameter

39-26-711.8(1)(c)(I)

name: removal_after_sale_limit
kind: parameter
dtype: Count
source: 39-26-711.8(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: One hundred twenty days after the date of the sale.
versions:
  - effective_from: '2014-07-01'
    formula: '120'

removal_after_work_completion_limitCO 39 § 39-26-711.8 · parameter

39-26-711.8(1)(c)(II)

name: removal_after_work_completion_limit
kind: parameter
dtype: Count
source: 39-26-711.8(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            Thirty days after the completion of maintenance, interior
            refurbishment, paint, or engine work.
versions:
  - effective_from: '2014-07-01'
    formula: '30'

maximum_aircraft_days_in_state_per_post_removal_calendar_yearCO 39 § 39-26-711.8 (d) · parameter

39-26-711.8(d)

name: maximum_aircraft_days_in_state_per_post_removal_calendar_year
kind: parameter
dtype: Count
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: The aircraft will not be in the state more than seventy-three days.
versions:
  - effective_from: '2014-07-01'
    formula: '73'

post_removal_calendar_year_presence_limitCO 39 § 39-26-711.8 (d) · parameter

39-26-711.8(d)

name: post_removal_calendar_year_presence_limit
kind: parameter
dtype: Count
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            In any of the three calendar years following the calendar year in
            which the aircraft is removed.
versions:
  - effective_from: '2014-07-01'
    formula: '3'

aircraft_removal_is_timelyCO 39 § 39-26-711.8 · derived

39-26-711.8(1)(c)

name: aircraft_removal_is_timely
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(1)(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      aircraft_days_after_sale_before_removal <= removal_after_sale_limit

      or aircraft_days_after_work_completion_before_removal <=
      removal_after_work_completion_limit

aircraft_complies_with_post_removal_presence_limitCO 39 § 39-26-711.8 (d) · derived

39-26-711.8(d)

name: aircraft_complies_with_post_removal_presence_limit
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(d)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      aircraft_days_in_state_in_first_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

      and aircraft_days_in_state_in_second_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

      and aircraft_days_in_state_in_third_calendar_year_following_removal <=
      maximum_aircraft_days_in_state_per_post_removal_calendar_year

aircraft_presence_is_in_state_for_exemptionCO 39 § 39-26-711.8 · derived

39-26-711.8(3)

name: aircraft_presence_is_in_state_for_exemption
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.8(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
          excerpt: >-
            An aircraft that is hangared or parked overnight shall be considered
            to be in the state.
versions:
  - effective_from: '2014-07-01'
    formula: |-
      aircraft_is_hangared_or_parked_overnight
      or aircraft_is_otherwise_in_state

on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxationCO 39 § 39-26-711.8 · derived

39-26-711.8(1)

name: on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.8(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.8
versions:
  - effective_from: '2014-07-01'
    formula: >-
      sale_occurs_during_temporary_exemption_period

      and aircraft_is_purchased_for_use_by_on_demand_air_carrier

      and
      aircraft_remains_in_state_only_for_final_assembly_maintenance_modification_or_completion

      and aircraft_removal_is_timely

      and aircraft_complies_with_post_removal_presence_limit

▸rulespec code

Shown source

statutes/39/39-26-711.8.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

removal_after_sale_limit

Parameter

source: 39-26-711.8(1)(c)(I)

- name: removal_after_sale_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: One hundred twenty days after the date of the sale.
  versions:
    - effective_from: '2014-07-01'
      formula: '120'

removal_after_work_completion_limit

Parameter

source: 39-26-711.8(1)(c)(II)

- name: removal_after_work_completion_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              Thirty days after the completion of maintenance, interior refurbishment, paint, or
              engine work.
  versions:
    - effective_from: '2014-07-01'
      formula: '30'

maximum_aircraft_days_in_state_per_post_removal_calendar_year

Parameter(d) in text ↖

source: 39-26-711.8(d)

- name: maximum_aircraft_days_in_state_per_post_removal_calendar_year
  kind: parameter
  dtype: Count
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: The aircraft will not be in the state more than seventy-three days.
  versions:
    - effective_from: '2014-07-01'
      formula: '73'

post_removal_calendar_year_presence_limit

Parameter(d) in text ↖

source: 39-26-711.8(d)

- name: post_removal_calendar_year_presence_limit
  kind: parameter
  dtype: Count
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              In any of the three calendar years following the calendar year in which the aircraft
              is removed.
  versions:
    - effective_from: '2014-07-01'
      formula: '3'

aircraft_removal_is_timely

Derived

source: 39-26-711.8(1)(c)

- name: aircraft_removal_is_timely
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(1)(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        aircraft_days_after_sale_before_removal <= removal_after_sale_limit
        or aircraft_days_after_work_completion_before_removal <= removal_after_work_completion_limit

aircraft_complies_with_post_removal_presence_limit

Derived(d) in text ↖

source: 39-26-711.8(d)

- name: aircraft_complies_with_post_removal_presence_limit
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: >-
        aircraft_days_in_state_in_first_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

        and aircraft_days_in_state_in_second_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

        and aircraft_days_in_state_in_third_calendar_year_following_removal <=
        maximum_aircraft_days_in_state_per_post_removal_calendar_year

aircraft_presence_is_in_state_for_exemption

Derived

source: 39-26-711.8(3)

- name: aircraft_presence_is_in_state_for_exemption
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.8(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
            excerpt: >-
              An aircraft that is hangared or parked overnight shall be considered to be in the
              state.
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        aircraft_is_hangared_or_parked_overnight
        or aircraft_is_otherwise_in_state

on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation

Derived

source: 39-26-711.8(1)

- name: on_demand_air_carrier_aircraft_sale_exempt_from_part_1_and_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.8(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.8
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        sale_occurs_during_temporary_exemption_period
        and aircraft_is_purchased_for_use_by_on_demand_air_carrier
        and aircraft_remains_in_state_only_for_final_assembly_maintenance_modification_or_completion
        and aircraft_removal_is_timely
        and aircraft_complies_with_post_removal_presence_limit

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-711.5inferredCO › Statutes › Title 39 › § 39-26-711.5
CO 39 § 39-26-730 (2)inferredCO › Statutes › Title 39 › § 39-26-730 › (2)