Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions.

297A.82 AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS. Subdivision 1. Requirements for registration. An aircraft must not be registered or licensed in this state unless the applicant presents proof that the sales or use tax imposed by this chapter has been paid or that the transaction is exempt from the sales and use tax. The […]