CHAPTER 1. EXEMPTIONS FROM STATE AND LOCAL TAXES §6001. Tax exemption; certain aircraft A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation. B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.
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