Montana § 67-3-206 Schedule Of Fees In Lieu Of Tax For Aircraft

Montana Statutes

§ 67-3-206 — Schedule Of Fees In Lieu Of Tax For Aircraft

Montana § 67-3-206

Title 67AERONAUTICS

Ch. 3REGULATION AND LICENSING

Part 2Aircraft, Aircrews, and Instructors

This text of Montana § 67-3-206 (Schedule Of Fees In Lieu Of Tax For Aircraft) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 67-3-206 (2026).

Text

67-3-206 . Schedule of fees in lieu of tax for aircraft.

(1)The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft and must be determined from the following schedule:

(2)(a) Except as provided in subsection (2)(b), the age of an aircraft is determined by subtracting the manufacturer's designated model year from the current calendar year.

(b)If the purchase year of an aircraft precedes the designated model year of the aircraft and the aircraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.

(3)The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $30.

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67-3-206 . Schedule of fees in lieu of tax for aircraft. (1) The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft and must be determined from the following schedule:
(2) (a) Except as provided in subsection (2)(b), the age of an aircraft is determined by subtracting the manufacturer's designated model year from the current calendar year.
(b) If the purchase year of an aircraft precedes the designated model year of the aircraft and the aircraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.
(3) The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $30.