A. On request of the department, a person who claims that an aircraft is exempt from payment of the license tax or registration fee imposed by this article shall make available for inspection the aircraft logbook and furnish the name of any pilot who has flown the aircraft during the period for which the exemption is claimed.

Terms Used In Arizona Laws 28-8327

  • 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
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Wilfully: means , with respect to conduct or to a circumstance described by a statute defining an offense, that a person is aware or believes that the person's conduct is of that nature or that the circumstance exists. See Arizona Laws 1-215

B. The assessment of registration fees, license taxes and penalties by the department is presumed correct if the person wilfully fails to comply with this section.