Arizona § 28-8335 - License tax; tax rate
Full text of Arizona Arizona Revised Statutes § 28-8335 — License tax; tax rate, with citation guidance and answers to common questions.
§ 28-8335. License tax; tax rate
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 annually pursuant to section 28-8322.01.
B. Except as provided in sections 28-8336, 28-8337, 28-8338, 28-8339, 28-8340 and 28-8341, the department shall determine and assess the license tax prescribed by subsection A of this section on the basis of one-half percent of the average fair market value of the particular make, model and year of aircraft. The average fair market value:
1. May not have an annual percentage change that is more than the annual percentage change in the average consumer price index as published by the United States department of labor, bureau of labor statistics.
2. In fiscal year 2021-2022, shall be benchmarked to what the average fair market value of the aircraft was in 2019.
C. The tax assessed under this section shall be at least $20 for a full year of registration.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-8335
What does Arizona Revised Statutes § 28-8335 cover?
Section 28-8335 ("License tax; tax rate") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 28-8335?
A common citation format is "Arizona Revised Statutes § 28-8335" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 28-8335 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.