Arizona § 28-8337 Stored or repaired aircraft; license tax rate

Arizona Statutes

§ 28-8337 — Stored or repaired aircraft; license tax rate

Arizona § 28-8337

Title 28Arizona Revised Statutes

Ch. 25AVIATION

Art. 4Aircraft Registration and Taxation

This text of Arizona § 28-8337 (Stored or repaired aircraft; 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. § 28-8337 (2026).

Text

A.The annual license tax for aircraft that is in storage or that is being repaired is $20 for each aircraft, except for an aircraft taxed under section 28-8341.

B.To qualify for the tax under this section, the 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 repair on entry into this state.

C.The owner of an aircraft that 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

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A. The annual license tax for aircraft that is in storage or that is being repaired is $20 for each aircraft, except for an aircraft taxed under section 28-8341.

B. To qualify for the tax under this section, the 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 repair on entry into this state.

C. The owner of an aircraft that 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 restored to use.