Subdivision 1.Registration required; exemption; perjury.

Every aircraft not exempted by sections 360.54 and 360.55 shall be registered as required by this act whether or not said aircraft is being used in the air space overlying the state of Minnesota or on the airports thereof. Aircraft which have become damaged, are unairworthy and not in flying condition, and which have not in fact used the air space overlying the state of Minnesota or the airports thereof during any fiscal year, shall not be subject to the tax provided by this act for such tax periods; provided the owner of such aircraft shall with the application for registration file with the commissioner a signed statement describing the aircraft, its condition, and the reason for such aircraft not being in operating condition, and furnish such other information as may be necessary for the commissioner to determine that the aircraft is not in fact using the air space overlying the state of Minnesota or the airports thereof. Any false statement willfully and knowingly made in regard thereto shall be deemed a perjury and punished accordingly. Upon receipt of such application together with the statement required herein, the commissioner shall issue to such owner a certificate which shall state thereon that the tax has not been paid and that the aircraft shall not use the air space overlying the state of Minnesota or the airports thereof until the tax required by this act has been paid.

Subd. 2.Misdemeanor.

Attorney's Note

Under the Minnesota Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Misdemeanorup to 90 daysup to $1,000
For details, see § 609.02

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Terms Used In Minnesota Statutes 360.60

  • Aircraft: means any contrivance now known or hereafter invented, used, or designed for navigation of or flight in the air, but excluding parachutes. See Minnesota Statutes 360.013
  • Commissioner: means the commissioner of transportation of the state of Minnesota. See Minnesota Statutes 360.013
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44

Every aircraft owner who fails or neglects to register the aircraft as required by this act shall be guilty of a misdemeanor.