28-8341. Maintenance aircraft; license tax rate; definition
A. The annual license tax for a maintenance aircraft owned by a nonresident is twenty dollars 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 the 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 ninety days after the maintenance aircraft enters this state.
C. For the purposes of this section, " maintenance aircraft" means an aircraft that is not based in this state but that is present in this state solely for the purpose of maintenance, repair or servicing at a federal certified maintenance facility.
Section: Previous 28-8334 28-8335 28-8336 28-8337 28-8338 28-8339 28-8340 28-8341 28-8342 28-8343 28-8344 28-8345 28-8346 28-8347 28-8381 NextLast modified: October 13, 2016