Aircraft; registration and licensure.

Aircraft; registration and licensing. Requiresthat a civil aircraft be registered with the Department of Aviationif it is based in the Commonwealth for more than 90 consecutive daysduring a calendar year. Current law requires registration if theaircraft is based in the Commonwealth for more than 90 days totalduring a calendar year. An owner of a civil aircraft who registeredthe aircraft on or after January 1, 2018 but whose aircraft was not based in the Commonwealth for more than 90 consecutive calendar daysshall be entitled to a refund of the taxes and fees associated withthe registration. The bill also directs that the sales and use taxcollected from any civil aircraft required to be licensed in theCommonwealth be deposited in the general fund of the state treasury.