Arizona § 28-8338 Salvage aircraft; license tax rate; definition

Arizona Statutes

§ 28-8338 — Salvage aircraft; license tax rate; definition

Arizona § 28-8338

Title 28Arizona Revised Statutes

Ch. 25AVIATION

Art. 4Aircraft Registration and Taxation

This text of Arizona § 28-8338 (Salvage aircraft; license tax rate; definition) 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. § 28-8338 (2026).

Text

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.

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

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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.

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.