Arizona § 28-8339 - Special aircraft; license tax rate; definitions
Full text of Arizona Arizona Revised Statutes § 28-8339 — Special aircraft; license tax rate; definitions, with citation guidance and answers to common questions.
§ 28-8339. Special aircraft; license tax rate; definitions
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-8339
What does Arizona Revised Statutes § 28-8339 cover?
Section 28-8339 ("Special aircraft; license tax rate; definitions") 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 § 28-8339?
A common citation format is "Arizona Revised Statutes § 28-8339" (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 § 28-8339 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.