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us-co/statute/39/39-26-711.9 — Historic aircraft on loan for public display - definition · Axiom

Historic aircraft on loan for public display - definition

3 rules1 of 3 subsections

(1) On and after August 9, 2017, a historic aircraft that is on loan for public display, demonstration, educational, or museum promotional purposes is exempt from taxation under the provisions of parts 1 and 2 of this article 26 if:

(a)The historic aircraft is on loan for public display,…#

(a) The historic aircraft is on loan for public display, demonstration, educational, or museum promotional purposes to a publicly owned museum in the state or to a nonprofit museum in the state that operates under section 501 (c)(3) of the federal Internal Revenue Code of 1986, as amended;

(b)The historic aircraft will be used only for public…#

(b) The historic aircraft will be used only for public display, demonstration, educational, or museum promotional purposes while within the state but away from the museum to which the historic aircraft is on loan; and

(c)The museum to which the historic aircraft is on loan…∀ 1#

(c) The museum to which the historic aircraft is on loan for public display, demonstration, educational, or museum promotional purposes is open to the public for at least twenty hours every week.

(2) For purposes of this section, historic aircraft means any original, restored, or replica of a heavier-than-air aircraft that is at least thirty-five years old.

in view

Whole section

Encodings · 3

historic_aircraft_minimum_age_yearsCO 39 § 39-26-711.9 · parameter

39-26-711.9(2)

name: historic_aircraft_minimum_age_years
kind: parameter
dtype: Count
source: 39-26-711.9(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
          excerpt: at least thirty-five years old
versions:
  - effective_from: '2017-08-09'
    formula: '35'

museum_minimum_weekly_public_hoursCO 39 § 39-26-711.9 (c) · parameter

39-26-711.9(c)

name: museum_minimum_weekly_public_hours
kind: parameter
dtype: Count
source: 39-26-711.9(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
          excerpt: at least twenty hours every week
versions:
  - effective_from: '2017-08-09'
    formula: '20'

historic_aircraft_loan_tax_exemption_appliesCO 39 § 39-26-711.9 · derived

39-26-711.9(1)

name: historic_aircraft_loan_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.9(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
versions:
  - effective_from: '2017-08-09'
    formula: >-
      aircraft_is_original_restored_or_replica

      and aircraft_is_heavier_than_air

      and aircraft_age_years >= historic_aircraft_minimum_age_years

      and
      aircraft_is_on_loan_to_publicly_owned_or_501c3_nonprofit_museum_in_state

      and
      aircraft_loan_is_for_public_display_demonstration_educational_or_museum_promotional_purposes

      and aircraft_off_museum_in_state_use_is_only_for_loan_purposes

      and museum_is_open_to_public

      and museum_weekly_public_hours >= museum_minimum_weekly_public_hours

▸rulespec code

Shown source

statutes/39/39-26-711.9.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

historic_aircraft_minimum_age_years

Parameter

source: 39-26-711.9(2)

- name: historic_aircraft_minimum_age_years
  kind: parameter
  dtype: Count
  source: 39-26-711.9(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
            excerpt: at least thirty-five years old
  versions:
    - effective_from: '2017-08-09'
      formula: '35'

museum_minimum_weekly_public_hours

Parameter(c) in text ↖

source: 39-26-711.9(c)

- name: museum_minimum_weekly_public_hours
  kind: parameter
  dtype: Count
  source: 39-26-711.9(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
            excerpt: at least twenty hours every week
  versions:
    - effective_from: '2017-08-09'
      formula: '20'

historic_aircraft_loan_tax_exemption_applies

Derived

source: 39-26-711.9(1)

- name: historic_aircraft_loan_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.9(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
  versions:
    - effective_from: '2017-08-09'
      formula: >-
        aircraft_is_original_restored_or_replica

        and aircraft_is_heavier_than_air

        and aircraft_age_years >= historic_aircraft_minimum_age_years

        and aircraft_is_on_loan_to_publicly_owned_or_501c3_nonprofit_museum_in_state

        and
        aircraft_loan_is_for_public_display_demonstration_educational_or_museum_promotional_purposes

        and aircraft_off_museum_in_state_use_is_only_for_loan_purposes

        and museum_is_open_to_public

        and museum_weekly_public_hours >= museum_minimum_weekly_public_hours

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Historic aircraft on loan for public display - definition

3 rules1 of 3 subsections

Official source

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(a)The historic aircraft is on loan for public display,…#

(b)The historic aircraft will be used only for public…#

(c)The museum to which the historic aircraft is on loan…∀ 1#

(c) The museum to which the historic aircraft is on loan for public display, demonstration, educational, or museum promotional purposes is open to the public for at least twenty hours every week.

(2) For purposes of this section, historic aircraft means any original, restored, or replica of a heavier-than-air aircraft that is at least thirty-five years old.

in view

Whole section

Encodings · 3

historic_aircraft_minimum_age_yearsCO 39 § 39-26-711.9 · parameter

39-26-711.9(2)

name: historic_aircraft_minimum_age_years
kind: parameter
dtype: Count
source: 39-26-711.9(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
          excerpt: at least thirty-five years old
versions:
  - effective_from: '2017-08-09'
    formula: '35'

museum_minimum_weekly_public_hoursCO 39 § 39-26-711.9 (c) · parameter

39-26-711.9(c)

name: museum_minimum_weekly_public_hours
kind: parameter
dtype: Count
source: 39-26-711.9(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
          excerpt: at least twenty hours every week
versions:
  - effective_from: '2017-08-09'
    formula: '20'

historic_aircraft_loan_tax_exemption_appliesCO 39 § 39-26-711.9 · derived

39-26-711.9(1)

name: historic_aircraft_loan_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.9(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.9
versions:
  - effective_from: '2017-08-09'
    formula: >-
      aircraft_is_original_restored_or_replica

      and aircraft_is_heavier_than_air

      and aircraft_age_years >= historic_aircraft_minimum_age_years

      and
      aircraft_is_on_loan_to_publicly_owned_or_501c3_nonprofit_museum_in_state

      and
      aircraft_loan_is_for_public_display_demonstration_educational_or_museum_promotional_purposes

      and aircraft_off_museum_in_state_use_is_only_for_loan_purposes

      and museum_is_open_to_public

      and museum_weekly_public_hours >= museum_minimum_weekly_public_hours

▸rulespec code

Shown source

statutes/39/39-26-711.9.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

historic_aircraft_minimum_age_years

Parameter

source: 39-26-711.9(2)

- name: historic_aircraft_minimum_age_years
  kind: parameter
  dtype: Count
  source: 39-26-711.9(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
            excerpt: at least thirty-five years old
  versions:
    - effective_from: '2017-08-09'
      formula: '35'

museum_minimum_weekly_public_hours

Parameter(c) in text ↖

source: 39-26-711.9(c)

- name: museum_minimum_weekly_public_hours
  kind: parameter
  dtype: Count
  source: 39-26-711.9(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
            excerpt: at least twenty hours every week
  versions:
    - effective_from: '2017-08-09'
      formula: '20'

historic_aircraft_loan_tax_exemption_applies

Derived

source: 39-26-711.9(1)

- name: historic_aircraft_loan_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.9(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.9
  versions:
    - effective_from: '2017-08-09'
      formula: >-
        aircraft_is_original_restored_or_replica

        and aircraft_is_heavier_than_air

        and aircraft_age_years >= historic_aircraft_minimum_age_years

        and aircraft_is_on_loan_to_publicly_owned_or_501c3_nonprofit_museum_in_state

        and
        aircraft_loan_is_for_public_display_demonstration_educational_or_museum_promotional_purposes

        and aircraft_off_museum_in_state_use_is_only_for_loan_purposes

        and museum_is_open_to_public

        and museum_weekly_public_hours >= museum_minimum_weekly_public_hours