1. Every application for registration pursuant to sections 328.19 and 328.20 shall be made upon such forms, and shall contain such information, as the department may prescribe, and every application shall be accompanied by the full amount of the registration fee. 2. When an aircraft is registered to a person for the first time, the fee submitted to the department shall include the tax imposed by section 423.2 or 423.5 or evidence of the exemption of the aircraft from the tax imposed under section 423.2 or 423.5. §174, 205; 2023 Acts, ch 64, §53
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