Section 28-8341 - Maintenance aircraft; license tax rate; definitionA. 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.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 the registration cycle 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. Amended by L. 2022, ch. 264,s. 21, eff. 9/23/2022.