Arizona § 28-8327 Exemption claim

Arizona Statutes

§ 28-8327 — Exemption claim

Arizona § 28-8327

Title 28Arizona Revised Statutes

Ch. 25AVIATION

Art. 4Aircraft Registration and Taxation

This text of Arizona § 28-8327 (Exemption claim) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-8327 (2026).

Text

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.

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.

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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.

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.