{"data":{"id":"us-az/a.r.s.-28-8341","jurisdiction":"us-az","citation":"A.R.S. § 28-8341","heading":"Maintenance aircraft; license tax rate; definition","body":"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.\n\nB. 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.\n\nC. 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.","path":["Title 28 Transportation"],"source_url":"https://www.azleg.gov/ars/28/08341.htm","current_through":"57th Legislature, 2nd Regular Session (effective 2027-01-01); mirror section count 24991","vintage":"2026-09-15","retrieved_at":"2026-10-26T05:51:13Z","sha256":"fe3d9fa9f121779594189ff12fe17cb979bf1e6ae83974fd606eccd4366fa127","source_id":"us-az","stale":false,"prev":"us-az/a.r.s.-28-8340","next":"us-az/a.r.s.-28-8342"},"notice":"GroundRules: Original legal text. Not legal advice."}