§ 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 […]
§ 28-8340 – Manufacturer’s aircraft; definition
28-8340. Manufacturer’s aircraft; definition A. The annual license tax for a manufacturer’s aircraft is $20 for each aircraft. B. To qualify for the tax under this section, the manufacturer’s aircraft owner shall annually file a sworn affidavit on a form provided by the department with the department not later than the last day of the […]
§ 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 […]