28-8335. License tax; tax rate
A. An annual license tax is imposed on all aircraft based in this state and required to be registered pursuant to this article, unless an exemption for the aircraft is established pursuant to this article. The license tax is payable to the department on initial registration and annually on or before the last day of February.
B. Except as provided in sections 28-8336 through 28-8341, the department shall determine and assess the license tax prescribed by subsection A of this section on the basis of one-half per cent of the average fair market value of the particular make, model and year of aircraft. The tax assessed under this subsection shall not be less than twenty dollars for a full year of registration.
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