360.60 REGISTRATION REQUIRED; EXEMPTION; MISDEMEANOR.
Subdivision 1. Registration required; exemption; perjury.
Every aircraft not exempted by
shall be registered as required by this act whether or not said aircraft
is being used in the air space overlying the state of Minnesota or on the airports thereof. Aircraft
which have become damaged, are unairworthy and not in flying condition, and which have not in
fact used the air space overlying the state of Minnesota or the airports thereof during the period
January 1, 1966, to and including June 30, 1967, or during any fiscal year thereafter, shall not be
subject to the tax provided by this act for such tax periods; provided the owner of such aircraft
shall with the application for registration file with the commissioner a signed statement describing
the aircraft, its condition, and the reason for such aircraft not being in operating condition, and
furnish such other information as may be necessary for the commissioner to determine that the
aircraft is not in fact using the air space overlying the state of Minnesota or the airports thereof.
Any false statement willfully and knowingly made in regard thereto shall be deemed a perjury
and punished accordingly. Upon receipt of such application together with the statement required
herein, the commissioner shall issue to such owner a certificate which shall state thereon that
the tax has not been paid and that the aircraft shall not use the air space overlying the state of
Minnesota or the airports thereof until the tax required by this act has been paid.
Subd. 2. Misdemeanor.
Every aircraft owner who fails or neglects to register the aircraft as
required by this act shall be guilty of a misdemeanor.
History: 1945 c 411 s 10; 1949 c 161 s 10,11; 1965 c 161 s 12; 1969 c 929 s 2; 1986 c 444