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I believe that each state is different in its approach to taxation (God knows
that California has it down to a science).  An aircraft in California is
assessed a percentage of its value for its annual license fee (as are boats).
If you register early in California you may be facing the the difficult task of
dealing with the state tax bureaucracy (annually) even though your aircraft is
not finished or flying.  I would check on that before registering early in
California. The last thing I would want to do is to try to explain to some "non
flying tax collecting bureaucrat" why it is unfair to pay a fee on a vehicle
that can't use the infrastructure.

Ed Rosiak

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Please send your photos and drawings to marvkaye@olsusa.com.
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