§ 61-15-1. Duties of State Tax Commission generally
It shall be the duty of the State Tax Commission to promulgate any additional rules and regulations and designate forms and procedures for the implementation of this chapter.
§ 61-15-11. Registration schedule and rates; applicability of laws relating to sales tax; prorata registration and taxation; listing of aircraft on personal property rolls
Registration fees shall be paid to and collected by the tax collector of the county in which the aircraft is based. The registration and reregistration of aircraft shall be subject to the following schedule and rates: Aircraft other than those described in paragraph (b) of this subsection shall be taxed according to the following schedule: […]
§ 61-15-13. Promulgation of rules and regulations by State Tax Commission
Authority is hereby given to the State Tax Commission to promulgate rules and regulations for the purpose of regulating and enforcing this chapter.
§ 61-15-3. “Aircraft” defined
Notwithstanding any other definition thereof in any other statute, the term “aircraft” as used herein shall, for license and registration purposes, include any contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air or airspace, manufactured by mass production or individually constructed or assembled, which are subject to […]
§ 61-15-5. Exemptions from registration
The following aircraft are exempt from provisions of this chapter: Aircraft manufactured within the state under an FAA approved type certificate which are owned and in the physical possession of the manufacturers as provided in subsection (4) of Section 61-15-7 of this chapter; Aircraft owned by charitable organizations and used solely for the furtherance of […]
§ 61-15-7. Filing of application for registration; fees; form and contents of applications; exemptions from registration requirement; exemption license; penalties for failure to register
Except as otherwise provided in this chapter, every owner or person in charge of an aircraft which shall be based and operated on or from any airport of any type in this state shall file an application for a certificate of registration by mail or otherwise with the tax collector of the county in which […]
§ 61-15-9. Maintenance of records on registered aircraft; assignment of license number; registration stickers; replacement of certificate of registration; renewal of registration; sale of registration certificate; transfer of registration
Upon receipt of an application for the registration of an aircraft, as herein provided, the county tax collector shall file such application and register such aircraft with the name and address of the owner, manufacturer or dealer, as the case may be, together with facts stated in such application under the distinctive number assigned to […]