§ 28-8321 – Definition of resident

28-8321. Definition of resident For the purpose of registration of an aircraft, " resident" has the same meaning prescribed in section 28-2001.

§ 28-8322 – Registration; exceptions; definition

28-8322. Registration; exceptions; definition A. Aircraft based in this state shall be registered with the department. B. A person or governmental entity shall register an aircraft by applying to the department on a form provided by the department within sixty days after the aircraft is brought into this state. A person who registers an aircraft […]

§ 28-8322.01 – Staggered aircraft registration; rules

28-8322.01. Staggered aircraft registration; rules A. The director shall establish a system of staggered registration on a monthly basis to distribute the work of registering aircraft as uniformly as practicable throughout the twelve months of the calendar year. B. All aircraft registrations under this article expire pursuant to schedules established by the director. The director […]

§ 28-8322.02 – Fleet registration requirements

28-8322.02. Fleet registration requirements A. In lieu of the staggered aircraft registration requirements under section 28-8322.01, a person may register a fleet of two or more aircraft on an annual basis so that the registrations for all aircraft in the fleet expire in the same month. B. The director shall approve the request for fleet […]

§ 28-8323 – Government and dealer aircraft registration; fees

28-8323. Government and dealer aircraft registration; fees A. This state, any political subdivision of this state or the civil air patrol shall register aircraft it owns and operates exclusively in the public service, but a registration fee or license tax shall not be assessed on this aircraft. If this state, any political subdivision of this […]

§ 28-8324 – Registration; license tax

28-8324. Registration; license tax A. Aircraft on which a license tax is due under section 28-8335 shall not be registered until the license tax is paid. B. If an aircraft that was not previously subject to registration in this state becomes subject to registration, the aircraft shall be registered pursuant to section 28-8322.01.

§ 28-8325 – Registration fee; certificate

28-8325. Registration fee; certificate On payment of a registration fee of $5, the license tax and the penalty, if any, the department shall issue a registration certificate that must be kept with the aircraft at all times.

§ 28-8326 – Aircraft dealers; registration application; penalty

28-8326. Aircraft dealers; registration application; penalty A. At the time of the sale, aircraft dealers shall have the aircraft buyer prepare and sign an application for aircraft registration. The dealer shall immediately forward the application to the department. B. A dealer who fails to forward the completed application to the department within twenty calendar days […]

§ 28-8327 – Exemption claim

28-8327. Exemption claim A. On request of the department, a person who claims that an aircraft is exempt from payment of the license tax or registration fee imposed by this article shall make available for inspection the aircraft logbook and furnish the name of any pilot who has flown the aircraft during the period for […]

§ 28-8328 – Failure to register; assessment procedure

28-8328. Failure to register; assessment procedure If an aircraft is not registered within the time periods prescribed in this article, the director shall assess registration fees, license taxes and penalties due as follows: 1. The director shall give written notice of the assessment to the owner of the aircraft by either mailing the notice in […]

§ 28-8329 – Late registration; penalty; abatement

28-8329. Late registration; penalty; abatement A. If an aircraft required to be registered under this article is not registered within sixty days after its entry into this state and renewed annually pursuant to section 28-8322.01, a penalty of $25 for the first month and $5 for each succeeding month of delinquency shall be added to […]

§ 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 […]

§ 28-8331 – 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 […]

§ 28-8336 – Nonresident; license tax rate

28-8336. Nonresident; license tax rate The license tax for a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year is equal to one-tenth of one per cent of the average fair market value of the particular make, model and year […]

§ 28-8337 – Stored or repaired aircraft; license tax rate

28-8337. Stored or repaired aircraft; license tax rate A. The annual license tax for aircraft that is in storage or that is being repaired is $20 for each aircraft, except for an aircraft taxed under section 28-8341. B. To qualify for the tax under this section, the aircraft owner shall annually file a sworn affidavit […]

§ 28-8338 – Salvage aircraft; license tax rate; definition

28-8338. Salvage aircraft; license tax rate; definition A. The annual license tax for a salvage aircraft that is in storage or that is being restored is $5 for each aircraft, and the tax shall not be prorated. B. To qualify for the tax under this section, the salvage aircraft owner shall annually file a sworn […]

§ 28-8339 – Special aircraft; license tax rate; definitions

28-8339. Special aircraft; license tax rate; definitions A. The annual license tax for an antique aircraft, classic aircraft, warbird aircraft, glider aircraft, experimental aircraft or homebuilt aircraft is $20 for each aircraft. B. To qualify for the tax under this section, the aircraft owner shall annually apply on a form provided by the department to […]