67-3-203 . Registration application -- payment of fees -- deposit of fees. (1) The owner of an aircraft subject to the fee in lieu of property tax must submit an application for registration or registration renewal to the department on or before March 1 of each year. The application must be accompanied by the fee in lieu of tax prescribed in 67-3-206 . (2) An aircraft subject to the fee in lieu of tax may not be registered until payment of the fee is made to the department. (3) All fees paid to the department for registration must be deposited to the account established in 67-3-205 .
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