A. The annual license tax for a manufacturer‘s aircraft is $20 for each aircraft.

Terms Used In Arizona Laws 28-8340

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aircraft: includes a balloon, airplane, amphibian and craft used for navigation through the air. See Arizona Laws 28-8201
  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • Manufacturer: means a person engaged in the business of manufacturing motor vehicles, trailers or semitrailers. See Arizona Laws 28-101
  • Owner: means :

    (a) A person who holds the legal title of a vehicle. See Arizona Laws 28-101

  • State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101

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 registration cycle or within sixty days after entry into this state.

C. For the purposes of this section, "manufacturer’s aircraft" means an aircraft that is both:

1. Manufactured under a production certificate issued by the federal aviation administration under federal air regulations part 21.

2. Owned by the manufacturer for purposes of completing manufacture or sale.