Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1951 NO. 184 > Dec 1 1951

The state may collect an excise tax under chapter 49 of the Session Laws of 1949 upon aircraft continuously based in the State of Washington for ninety consecutive days and owned by a nonresident of the State of Washington. There is no exemption due aircraft owned by a civil air patrol squadron as such squadron is not a subdivision of government.