28-8339. Special aircraft; license tax rate; definitions
A. The annual license tax for an antique, classic, warbird, glider, experimental, homebuilt or balloon aircraft is twenty dollars for each aircraft.
B. To qualify for the tax under this section, the aircraft owner shall annually apply on a form provided by the department to the department not later than the last day of February or within sixty days after entry into this state.
C. For the purposes of this section:
1. " Antique aircraft" means an aircraft that has a year of original manufacture and federal certification that is fifty years old or older.
2. " Balloon" means either:
(a) An aircraft that is a flexible, nonporous bag inflated with a gas lighter than air.
(b) A hot air balloon.
3. " Classic aircraft" means an aircraft that has a year of original manufacture and federal certification that is at least forty years old but not more than forty-nine years old.
4. " Experimental aircraft" means an aircraft that is designated as experimental on its federal aviation administration airworthiness certificate.
5. " Glider aircraft" means a light, engineless aircraft that is designed to glide after being towed aloft or launched from a catapult.
6. " Homebuilt aircraft" means an aircraft that is constructed primarily by an individual for the individual's personal use excluding an aircraft that is constructed primarily by a for profit aircraft manufacturing business.
7. " Warbird aircraft" means an aircraft that is built before January 1, 1948 expressly for the purpose of military service.
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