§ 28-8343 – Aircraft total loss; violation; classification
28-8343. Aircraft total loss; violation; classification A. If a company that insures an aircraft determines the aircraft is a total loss, the insurer shall provide to the department an affidavit stating that a total loss occurred. B. If the aircraft is a total loss, is transferred to another person, business or organization and is not […]
§ 28-8344 – Aviation fuel tax; rate; definition
28-8344. Aviation fuel tax; rate; definition A. In addition to all other taxes provided by law, each supplier shall pay to this state a tax of five cents for each gallon of aviation fuel as provided in chapter 16, article 1 of this title. B. For the purposes of this section, " supplier" has the […]
§ 28-8345 – Registration fees; penalties; taxes; distribution
28-8345. Registration fees; penalties; taxes; distribution A. Monies received from the registration fees collected pursuant to this article shall be transmitted to the state treasurer, pursuant to sections 35-146 and 35-147, for distribution as follows: 1. 50 percent in the state general fund. 2. 35 percent in the state aviation fund established by section 28-8202 […]
§ 28-8346 – Filing by mail; date of filing
28-8346. Filing by mail; date of filing A. On receipt of any notice, affidavit, application, registration or other document that must be filed with the department pursuant to this article after the date on which the document is required to be filed and received, the department shall treat the document as if it had been […]
§ 28-8330 – Lien
28-8330. Lien A. The license tax, registration fee and penalty constitute a lien on the aircraft on which they are due from the due date. B. The lien has priority over any other lien or encumbrance on the aircraft, except for a lien of other state taxes that has priority by law. C. The lien […]
§ 28-8347 – Civil penalties
28-8347. Civil penalties The director may impose a civil penalty against a person required to register an aircraft under this article as follows: 1. In an amount of not more than five hundred dollars against a person who wilfully makes or gives under oath or affirmation a false statement regarding aircraft owned by, leased by […]
§ 28-8331 – Seized aircraft sale
28-8331. Seized aircraft sale A. If an aircraft has been seized under this article and held for a period of sixty days and license taxes, registration fees, penalties, lien recording fees and costs and expenses of seizure are not paid in full, the sheriff of the county in which the aircraft is found shall sell […]
§ 28-8332 – Registration; transfer or assignment
28-8332. Registration; transfer or assignment A. If a person who registered an aircraft under this article transfers or assigns title to or interest in the aircraft, the registration of the aircraft expires. B. Within sixty days after the transfer or assignment, the person to whom the transfer or assignment is made shall register the aircraft […]
§ 28-8334 – Aircraft loss or destruction
28-8334. Aircraft loss or destruction If an aircraft registered under this article is lost or destroyed, the registration of the aircraft expires. The person to whom the aircraft is registered, or, if that person dies, that person’s legal representative, shall inform the department in writing of the loss or destruction of the aircraft within thirty […]
§ 28-8335 – License tax; tax rate
28-8335. License tax; tax rate A. An annual license tax is imposed on all aircraft based in this state and required to be registered pursuant to this article, unless an exemption for the aircraft is established pursuant to this article. The license tax is payable to the department on initial registration and annually pursuant to […]