Arizona Statutes

§ 28-8336 — Nonresident; license tax rate

Arizona § 28-8336
JurisdictionArizona
Title 28Arizona Revised Statutes
Ch. 25AVIATION
Art. 4Aircraft Registration and Taxation

This text of Arizona § 28-8336 (Nonresident; license tax rate) 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. § 28-8336 (2026).

Text

The license tax for a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year is equal to one-tenth of one per cent of the average fair market value of the particular make, model and year of aircraft if the aircraft is not engaged in any intrastate commercial activity.

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Related

Bsi Holdings, LLC v. Ariz. Dep't of Transp.
417 P.3d 782 (Arizona Supreme Court, 2018)
4 case citations
BSI Holdings, LLC v. Arizona Department of Transportation
399 P.3d 696 (Court of Appeals of Arizona, 2017)
2 case citations
Bsi v. Adot
(Court of Appeals of Arizona, 2017)

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Bluebook (online)
Arizona § 28-8336, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/28-8336.