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Montana Title 67. Aeronautics § 67-3-206. Schedule of fees in lieu of tax for aircraft

Current as of January 01, 2024 | Updated by Findlaw Staff

(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:

YEARS

0--5

6--10

11--20

21--30

31--40

Single engine, fixed gear, 200 horsepower and under

$ 450

$ 262.50

$ 150

$ 75

$ 37.50

Single engine, fixed gear, over 200 horsepower

750

375

225

112.50

75

Single engine, retractable gear, 200 horsepower and under

900

450

262.50

150

112.50

Single engine, retractable gear, over 200 horsepower

1,050

600

300

187.50

150

Multi-engine, piston engine

1,200

750

375

262.50

225

Helicopter, piston engine

1,050

675

337.50

225

187.50

Single engine jet helicopter, prop jet

2,250

1,050

675

450

262.50

Multi-engine jet helicopter, prop jet

3,000

1,500

900

600

300

Jet engine, no propeller

4,500

2,250

1,200

750

375

(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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Cite this article: FindLaw.com - Montana Title 67. Aeronautics § 67-3-206. Schedule of fees in lieu of tax for aircraft - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-67-aeronautics/mt-st-67-3-206/

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