29 chapters · 1,698 sections in this title.
A.R.S. § 28-8335 License tax; tax rate
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A. An annual license tax is imposed on all aircraft based in this state and required to be registered pursuant to this article, unless an exemption for the aircraft is established pursuant to this article. The license tax is payable to the department on initial registration and a…
A.R.S. § 28-8336 Nonresident; license tax rate
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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…
A.R.S. § 28-8337 Stored or repaired aircraft; license tax rate
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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 provi…
A.R.S. § 28-8338 Salvage aircraft; license tax rate; definition
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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 provi…