Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 28. Transportation § 28-8339. Special aircraft; license tax rate; definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The annual license tax for an antique aircraft, classic aircraft, warbird aircraft, glider aircraft, experimental aircraft or homebuilt aircraft is $20 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 the registration cycle 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. “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.

3. “Experimental aircraft” means an aircraft that is designated as experimental on its federal aviation administration airworthiness certificate.

4. “Glider aircraft” means a light, engineless aircraft that is designed to glide after being towed aloft or launched from a catapult.

5. “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.

6. “Warbird aircraft” means an aircraft that is built before January 1, 1948 expressly for the purpose of military service.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 28. Transportation § 28-8339. Special aircraft; license tax rate; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-28-transportation/az-rev-st-sect-28-8339/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard