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FAR 61.31(e)(1)
Except as provided in paragraph(e)(2) of this section, no person may act as pilot in command of a complex airplane (an airplane that has a retractable landing gear,flaps,and a controllable pitch propeller; or in the case of a seaplane, flaps and a controllable pitch), unless the person has ....
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I am no expert in the FAR's, but reading this, I would say a seaplane is complex. my .01 cent worth.