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2021 SPECIAL SESSION I

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SB 1144 Aircraft; registration and licensure.

Introduced by: Richard H. Stuart | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Aircraft; registration and licensing. Clarifies that if a civil aircraft is required to be registered with the Department of Aviation, current law allows the owner a credit against the tax paid for such registration for similar taxes paid in another state.

SUMMARY AS INTRODUCED:

Aircraft; registration and licensing. Requires that a civil aircraft be registered with the Department of Aviation if it is based in the Commonwealth for more than 90 consecutive days during a calendar year. Current law requires registration if the aircraft is based in the Commonwealth for more than 90 days total during a calendar year. An owner of a civil aircraft who registered the aircraft on or after January 1, 2018 but whose aircraft was not based in the Commonwealth for more than 90 consecutive calendar days shall be entitled to a refund of the taxes and fees associated with the registration. The bill also directs that the sales and use tax collected from any civil aircraft required to be licensed in the Commonwealth be deposited in the general fund of the state treasury.