SUBTITLE VII. MISCELLANEOUS EXEMPTIONS
CHAPTER 1. EXEMPTIONS FROM STATE AND LOCAL TAXES
§6001. Tax exemption; certain aircraft
A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.
B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.