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 […]
28-8341. Maintenance aircraft; license tax rate; definition A. The annual license tax for a maintenance aircraft owned by a nonresident is $20 for each aircraft, unless an exemption is established pursuant to this article. The tax shall not be prorated. B. To qualify for the tax under this section, the nonresident owner or representative of […]
28-8342. Fair market value determination For the registration cycle, the department shall annually determine the fair market value required by sections 28-8335 and 28-8336 as established by the dealer price guides or other recognized reliable source of information.
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 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 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 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 […]
28-8347. 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 […]
