Montana Statutes
§ 67-3-206 — Schedule Of Fees In Lieu Of Tax For Aircraft
Montana·Title 67 AERONAUTICS·Ch. 3 REGULATION AND LICENSING·Part 2 Aircraft, Aircrews, and Instructors
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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Legislative History
En. Sec. 4, Ch. 453, L. 1987; amd. Sec. 7, Ch. 402, L. 1997; amd. Sec. 12, Ch. 455, L. 2019.
Nearby Sections
15
§ 67-3-102
Exceptions§ 67-3-103
Licenses And Certificates -- Exhibition§ 67-3-104
Department Orders§ 67-3-105
Inspection Powers§ 67-3-202
Penalty For Registration Violations§ 67-3-207
Through 67-3-210 Reserved§ 67-3-211
Aircrew Licensing§ 67-3-212
Flight Plan Required§ 67-3-213
Through 67-3-220 Reserved