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 twenty dollars 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 on a form provided by the department with the department not later than the last day of February or within sixty days after the aircraft is placed in storage or under repair on entry into this state.
C. The owner of an aircraft that is subject to the tax under this section shall notify the department within ten days of the date the aircraft is returned to use and shall pay the appropriate license tax, if any, prorated on the basis of one-twelfth for each month remaining in the calendar year beginning with the first month the aircraft is restored to use.
Section: Previous 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 28-8343 28-8344 NextLast modified: October 13, 2016