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 on or before the last day of February.
B. Except as provided in sections 28-8336 through 28-8341, the department shall determine and assess the license tax prescribed by subsection A of this section on the basis of one-half per cent of the average fair market value of the particular make, model and year of aircraft. The tax assessed under this subsection shall not be less than twenty dollars for a full year of registration.
Section: Previous 28-8327 28-8328 28-8329 28-8330 28-8331 28-8332 28-8334 28-8335 28-8336 28-8337 28-8338 28-8339 28-8340 28-8341 28-8342 NextLast modified: October 13, 2016