Montana Code 67-3-206. Schedule of fees in lieu of tax for aircraft
Current as of: 2023 | Check for updates
|
Other versions
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 | $ 450 | $ 262.50 | $ 150 | $ 75 | $ 37.50 |
| Single engine, fixed gear, over 200 horsepower | 750 | 375 | 225 | 112.50 | 75 |
| Single engine, retractable gear, 200 horsepower and under | 900 | 450 | 262.50 | 150 | 112.50 |
| Single engine, retractable gear, over 200 horsepower | 1,050 | 600 | 300 | 187.50 | 150 |
| Multi-engine, piston engine | 1,200 | 750 | 375 | 262.50 | 225 |
| Helicopter, piston engine | 1,050 | 675 | 337.50 | 225 | 187.50 |
| Single engine jet helicopter, prop jet | 2,250 | 1,050 | 675 | 450 | 262.50 |
| Multi-engine jet helicopter, prop jet | 3,000 | 1,500 | 900 | 600 | 300 |
| Jet engine, no propeller | 4,500 | 2,250 | 1,200 | 750 | 375 |
