Arizona § 28-8341 - Maintenance aircraft; license tax rate; definition
Full text of Arizona Arizona Revised Statutes § 28-8341 — Maintenance aircraft; license tax rate; definition, with citation guidance and answers to common questions.
§ 28-8341. Maintenance aircraft; license tax rate; definition
A. The annual license tax for a maintenance aircraft owned by a nonresident is $20 for each aircraft, unless an exemption is established pursuant to this article. The tax shall not be prorated.
B. To qualify for the tax under this section, the nonresident owner or representative of the 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 ninety days after the maintenance aircraft enters this state.
C. For the purposes of this section, "maintenance aircraft" means an aircraft that is not based in this state but that is present in this state solely for the purpose of maintenance, repair or servicing at a federal certified maintenance facility.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-8341
What does Arizona Revised Statutes § 28-8341 cover?
Section 28-8341 ("Maintenance 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 § 28-8341?
A common citation format is "Arizona Revised Statutes § 28-8341" (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 § 28-8341 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.