67-3-206 . Schedule of fees in lieu of tax for aircraft. (1) The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft and must be determined from the following schedule: YEARS 0 - 5 6 - 10 11 - 20 21 - 30 31 - 40 Single engine, fixed gear, 200 horsepower and under $ 450 $ 262.50 $ 150 $ 75 $ 37.50 Single engine, fixed gear, over 200 horsepower 750 375 225 112.50 75 Single engine, retractable gear, 200 horsepower and under 900 450 262.50 150 112.50 Single engine, retractable gear, over 200 horsepower 1,050 600 300 187.50 150 Multi-engine, piston engine 1,200 750 375 262.50 225 Helicopter, piston engine 1,050 675 337.50 225 187.50 Single engine jet helicopter, prop jet 2,250 1,050 675 450 262.50 Multi-engine jet helicopter, prop jet 3,000 1,500 900 600 300 Jet engine, no propeller 4,500 2,250 1,200 750 375 (2) (a) Except as provided in subsection (2)(b), the age of an aircraft is determined by subtracting the manufacturer's designated model year from the current calendar year. (b) If the purchase year of an aircraft precedes the designated model year of the aircraft and the aircraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax. (3) The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $30.
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