Section 28-8322 - Registration; exceptions; definitionA. Aircraft based in this state shall be registered with the department.B. A person or governmental entity shall register an aircraft by applying to the department on a form provided by the department within sixty days after the aircraft is brought into this state. A person who registers an aircraft shall renew the registration annually as prescribed by section 28-8322.01.C. The department shall not issue a registration certificate for an aircraft to a person who is subject to the use tax paid pursuant to title 42, chapter 5, article 4 unless the applicable tax has been paid as shown by a receipt from the collecting officer.D. Subsections A and B of this section do not apply to aircraft that is any of the following: 1. Operated by an airline company and regularly scheduled for the primary purpose of carrying persons or property for hire in interstate, intrastate or international transportation.2. Owned by a nonresident who bases the aircraft in this state for a period of not more than ninety consecutive days or ninety days in any one calendar year, if the aircraft is not engaged in intrastate commercial activity.E. Aircraft, except aircraft included in subsection D, paragraph 1 of this section, entering the state to engage in intrastate commercial operations shall be registered before commencing these operations.F. For the purposes of this section, "balloon" means either:1. An aircraft that is a flexible, nonporous bag inflated with a gas that is lighter than air.Amended by L. 2022, ch. 264,s. 11, eff. 9/23/2022.