Ariz. Rev. Stat. § 28-8322 : TRANSPORTATION — AVIATION — AIRCRAFT REGISTRATION AND TAXATION —8322 - Registration; exceptions; definition

A. Aircraft based in this state shall be registered with the department.
B. A person or governmental entity shall register an aircraft by applying to the department on a form provided by the department within sixty days after the aircraft is brought into this state. A person who registers an aircraft shall renew the registration annually as prescribed by section 28-8322.01.
C. The department shall not issue a registration certificate for an aircraft to a person who is subject to the use tax paid pursuant to title 42, chapter 5, article 4 unless the applicable tax has been paid as shown by a receipt from the collecting officer.
D. Subsections A and B of this section do not apply to aircraft that is any of the following:
1. Operated by an airline company and regularly scheduled for the primary purpose of carrying persons or property for hire in interstate, intrastate or international transportation.
2. Owned by a nonresident who bases the aircraft in this state for a period of not more than ninety consecutive days or ninety days in any one calendar year, if the aircraft is not engaged in intrastate commercial activity.
3. A balloon.
E. Aircraft, except aircraft included in subsection D, paragraph 1 of this section, entering the state to engage in intrastate commercial operations shall be registered before commencing these operations.
F. For the purposes of this section, "balloon" means either:
1. An aircraft that is a flexible, nonporous bag inflated with a gas that is lighter than air.
2. A hot air balloon.

A.R.S. § 28-8322

Amended by L. 2022, ch. 264,s. 11, eff. 9/23/2022.