28-8324. Registration; license tax; proration; fee
A. Aircraft on which a license tax is due under section 28-8335 shall not be registered until the license tax is paid.
B. If an aircraft that was not previously subject to registration in this state becomes subject to registration after the beginning of the calendar year:
1. The license tax for that year on the aircraft shall be reduced by one-twelfth for each full month of the calendar year that has expired.
2. The aircraft owner shall pay the full registration fee. The registration fee shall not be prorated.