(1) The amount of the tax imposed by this chapter for each calendar year shall be as follows:

	Type of aircraft	Registration fee
	Single engine fixed wing	$	50
	Small multi-engine fixed wing	65
	Large multi-engine fixed wing	80
	Turboprop multi-engine fixed wing	100
	Turbojet multi-engine fixed wing	125
	Helicopter	75
	Sailplane	20
	Lighter than air	20
	Home built	20

     (2) The amount of tax imposed under subsection (1) of this section for each calendar year shall be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month shall only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered: PROVIDED, That the minimum amount payable shall be three dollars.

     An aircraft shall be deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.

[1983 2nd ex.s. c 3 § 22; 1967 ex.s. c 9 § 3; 1963 c 199 § 6; 1961 c 15 § 82.48.030. Prior: 1949 c 49 § 3; Rem. Supp. 1949 § 11219-35.]

NOTES:

     Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.