Arizona § 28-8337 - Stored or repaired aircraft; license tax rate
Full text of Arizona Arizona Revised Statutes § 28-8337 — Stored or repaired aircraft; license tax rate, with citation guidance and answers to common questions.
§ 28-8337. Stored or repaired aircraft; license tax rate
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 provided by the department with the department not later than the last day of the registration cycle or within sixty days after the aircraft is placed in storage or under repair on entry into this state.
C. The owner of an aircraft that is subject to the tax under this section shall notify the department within ten days after the date the aircraft is returned to use and shall pay the appropriate license tax, if any, prorated on the basis of one-twelfth for each month remaining in the registration cycle beginning with the first month the aircraft is restored to use.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-8337
What does Arizona Revised Statutes § 28-8337 cover?
Section 28-8337 ("Stored or repaired aircraft; license 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 § 28-8337?
A common citation format is "Arizona Revised Statutes § 28-8337" (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 § 28-8337 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.