Chapter 15 - Registration of Aircraft.
- 61-15-1 - Duties of State Tax Commission generally.
- 61-15-3 - "Aircraft" defined.
- 61-15-5 - Exemptions from registration.
- 61-15-7 - Filing of application for registration; fees; form and contents of applications; exemptions from registration requirement; exemption license; penalties for failure to register.
- 61-15-9 - Maintenance of records on registered aircraft; assignment of license number; registration stickers; replacement of certificate of registration; renewal of registration; sale of registration
- 61-15-11 - Registration schedule and rates; applicability of laws relating to sales tax; prorata registration and taxation; listing of aircraft on personal property rolls.
- 61-15-13 - Promulgation of rules and regulations by State Tax Commission.