2005 Minnesota Statutes - 360.60 — Registration required; exemption; misdemeanor.

     360.60 Registration required; exemption; misdemeanor.  


    Subdivision 1.    Registration required; exemption; 
 perjury.  Every aircraft not exempted by sections 360.54 and 
 360.55 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.  


    HIST: 1945 c 411 s 10; 1949 c 161 s 10,11; 1965 c 161 s 12; 
 1969 c 929 s 2; 1986 c 444