28-8327. Exemption claim A. On request of the department, a person who claims that an aircraft is exempt from payment of the license tax or registration fee imposed by this article shall make available for inspection the aircraft logbook and furnish the name of any pilot who has flown the aircraft during the period for which the exemption is claimed. B. The assessment of registration fees, license taxes and penalties by the department is presumed correct if the person wilfully fails to comply with this section.
Arizona Legal Code