The license tax for a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year is equal to one-tenth of one per cent of the average fair market value of the particular make, model and year of aircraft if the aircraft is not engaged in any intrastate commercial activity.
A.R.S. § 28-8336
Nonresident; license tax rate
Applied in 1 court decision — leading case Bsi Holdings, LLC v. Ariz. Dep't of Transp. (2018)
Most recently applied in Bsi Holdings, LLC v. Ariz. Dep't of Transp. (May 2018)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.