Arizona Laws 28-8341. Maintenance aircraft; license tax rate; definition
A. The annual license tax for a maintenance aircraft owned by a nonresident is $20 for each aircraft, unless an exemption is established pursuant to this article. The tax shall not be prorated.
Terms Used In Arizona Laws 28-8341
- 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
- Nonresident: means a person who is not a resident of this state as defined in section 28-2001. 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 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 the registration cycle 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.