§ 12.08.060. Registration tax and refunds.

Latest version.

A.

The tax for registration of an aircraft under this chapter shall be $75.00 per year for a single engine aircraft, hot air balloons and gliders, and $125.00 per year for aircraft with two or more engines. For purposes of this section the tail rotor of a helicopter shall not be counted as an engine. The tax is due and payable and shall be submitted to the department with the application for registration or the renewal notice and shall not be prorated.

B.

The department shall refund taxes paid or collected in error. Refunds shall not be prorated and no refund shall be due or payable for any portion of a registration year.

(AO No. 94-211, § 1, 1-1-95; AO No. 2010-81(S-1), § 14, 12-7-10, eff. 1-1-11)

                    
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