Montana Code Annotated 2017

TITLE 67. AERONAUTICS

CHAPTER 3. REGULATION AND LICENSING

Part 2. Aircraft, Aircrews, and Instructors

Schedule Of Fees In Lieu Of Tax For Aircraft

67-3-206. Schedule of fees in lieu of tax for aircraft. (1) The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft and must be determined from the following schedule:

YEARS

0 - 5  6 - 10 11 - 20 21 - 30 31 - 40
Single engine, fixed gear, 200 horsepower and under $ 300 $ 175 $100 $ 50 $ 25
Single engine, fixed gear, over 200 horsepower 500 250 150 75 50
Single engine, retractable gear, 200 horsepower and under 600 300 175 100 75
Single engine, retractable gear, over 200 horsepower 700 400 200 125 100
Multi-engine, piston engine 800 500 250 175 150
Helicopter, piston engine 700 450 225 150 125
Single engine jet helicopter, prop jet 1,500 700 450 300 175
Multi-engine jet helicopter, prop jet 2,000 1,000 600 400 200
Jet engine, no propeller 3,000 1,500 800 500 250

(2) (a) Except as provided in subsection (2)(b), the age of an aircraft is determined by subtracting the manufacturer's designated model year from the current calendar year.

(b) If the purchase year of an aircraft precedes the designated model year of the aircraft and the aircraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.

(3) The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $20.

History: En. Sec. 4, Ch. 453, L. 1987; amd. Sec. 7, Ch. 402, L. 1997.