Aircraft in Storage, Salvage or Being Repaired
Aircraft in storage, salvage or under repair must be registered with the Motor Vehicle Division Aircraft Registration Unit, and the registration fee must be paid. The tax on these aircraft is $20 plus a $5 registration fee.
To qualify for the stored, salvage or repair aircraft tax, the owner must file a sworn affidavit with the Motor Vehicle Division Aircraft Registration Unit no later than the last day of February or within 60 days after the aircraft is placed in storage, salvage, under repair or upon entry into the state.
The owner of an aircraft registered and taxed based on storage, salvage or under repair status will immediately notify the Motor Vehicle Division Aircraft Registration Unit when the aircraft is returned to use. Upon return to use, the owner must pay the appropriate license tax for active aircraft, which will be prorated based on the number of months remaining in the year.