If an aircraft that is registered in Arizona is lost or destroyed, the owner, the owner's legal representative, or the insurer of the aircraft will inform the Aircraft Registration Unit within 30 days of the loss or destruction. The lost or destroyed aircraft’s registration expires when the Aircraft Registration Unit receives notification.
Upon written request of the owner of a lost or destroyed aircraft, one-twelfth of previously paid registration fees and license tax will be credited to the owner for each full month of the registration period that has not yet expired. The tax credit may be used on subsequent aircraft registration fees or license taxes owed by the owner. No refund will be issued for the credited fees and taxes.
For further information, see ARS 28-8334 and 28-8343.