TAX OUTLINE
TAX DESCRIPTIONS
AIRCRAFT WEIGHT
LEGAL CITATION:
M.C.L. 259.77; 1945 PA 327;
Sec. 9, Art. IX, state Constitution
.
YEAR ADOPTED:
1923
BASIS OF TAX:
In lieu of all other general property taxes on aircraft.
MEASURE OF TAX (BASE):
The greater of maximum gross weight or maximum takeoff weight. Many exemptions exist.
RATE:
1 cent per pound.
ADMINISTRATION:
Michigan Department of Transportation, Aeronautics Commission.
REPORT AND PAYMENT:
Due by each December 31.
DISPOSITION:
State Aeronautics Fund.
2004-05 COLLECTIONS:
$299,000
Last Updated January 25, 2007
