67-3-206. Schedule of fees in lieu of tax for aircraft. (1) The appropriate fee in lieu of tax imposed on aircraft is based on the age and type of aircraft and must be determined from the following schedule:
YEARS
| 0 - 5 | 6 - 10 | 11 - 20 | 21 - 30 | 31 - 40 | |
| Single engine, fixed gear, 200 horsepower and under | $ 300 | $ 175 | $100 | $ 50 | $ 25 |
| Single engine, fixed gear, over 200 horsepower | 500 | 250 | 150 | 75 | 50 |
| Single engine, retractable gear, 200 horsepower and under | 600 | 300 | 175 | 100 | 75 |
| Single engine, retractable gear, over 200 horsepower | 700 | 400 | 200 | 125 | 100 |
| Multi-engine, piston engine | 800 | 500 | 250 | 175 | 150 |
| Helicopter, piston engine | 700 | 450 | 225 | 150 | 125 |
| Single engine jet helicopter, prop jet | 1,500 | 700 | 450 | 300 | 175 |
| Multi-engine jet helicopter, prop jet | 2,000 | 1,000 | 600 | 400 | 200 |
| Jet engine, no propeller | 3,000 | 1,500 | 800 | 500 | 250 |
(2) (a) Except as provided in subsection (2)(b), the age of an aircraft is determined by subtracting the manufacturer's designated model year from the current calendar year.
(b) If the purchase year of an aircraft precedes the designated model year of the aircraft and the aircraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.
(3) The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $20.