The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 54th Legislature, 2nd Regular Session, which convenes in January 2020.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. The annual license tax for a maintenance aircraft owned by a nonresident is twenty dollars 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 February 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.