Arizona Laws 28-8338. Salvage aircraft; license tax rate; definition
A. The annual license tax for a salvage aircraft that is in storage or that is being restored is $5 for each aircraft, and the tax shall not be prorated.
Terms Used In Arizona Laws 28-8338
- 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
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- 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 salvage 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 the aircraft is placed in storage or under restoration on entry into this state.
C. The salvage aircraft owner who is subject to the tax under this section shall notify the department within ten days after 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 registration cycle beginning with the first month the aircraft is returned to use.
D. For the purposes of this section, "salvage aircraft" means an aircraft that is being restored and that is not meant to be flown.