1. (1) The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft. The 67-3-206, MCA fee schedule is:

   1. (a)

      AIRCRAFT TYPE	MANUFACTURE DATE (Years)
      0-5	6-10	11-20	21-30	31-40
      Type 1 – Single Engine, Fixed Gear, 200 HP & under	$450	$262.50	$150	$75	$37.50
      Type 2 – Single Engine, Fixed Gear, Over 200 HP	$750	$375	$225	$112.50	$75
      Type 3 – Single Engine, Retractable Gear, 200 HP & under	$900	$450	$262.50	$150	$112.50
      Type 4 – Single Engine, Retractable Gear, Over 200 HP	$1,050	$600	$300	$187.50	$150
      Type 5 – Multi-Engine, Piston	$1,200	$750	$375	$262.50	$225
      Type 6 – Helicopter, Piston	$1,050	$675	$337.50	$225	$187.50
      Type 7 – Single Engine, Jet/Helicopter, Prop Jet	$2,250	$1,050	$675	$450	$262.50
      Type 8 – Multi-Engine, Helicopter, Prop Jet	$3,000	$1,500	$900	$600	$300
      Type 9 – Jet Engine, No Propeller (Fan)	$4,500	$2,250	$1,200	$750	$375

   2. (b) Type 10 – Glider, Ultralight, Gyrocopter, Balloon, Homebuilt, Experimental Amateur Built, or Antiques (any aircraft over 40 years old) $30.

Authorizing statute(s): 67-3-101, MCA

Implementing statute(s): 67-3-206, MCA

History: NEW, 2020 MAR p. 184, Eff. 2/1/20.