Arizona § 28-8338 - Salvage aircraft; license tax rate; definition
Full text of Arizona Arizona Revised Statutes § 28-8338 — Salvage aircraft; license tax rate; definition, with citation guidance and answers to common questions.
§ 28-8338. Salvage aircraft; license tax rate; definition
A. The annual license tax for a salvage aircraft that is in storage or that is being restored is $5 for each aircraft, and the tax shall not be prorated.
B. To qualify for the tax under this section, the salvage 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 restoration on entry into this state.
C. The salvage aircraft owner who 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 returned to use.
D. For the purposes of this section, "salvage aircraft" means an aircraft that is being restored and that is not meant to be flown.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-8338
What does Arizona Revised Statutes § 28-8338 cover?
Section 28-8338 ("Salvage aircraft; license tax rate; definition") 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 § 28-8338?
A common citation format is "Arizona Revised Statutes § 28-8338" (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 § 28-8338 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.