Utah Code 59-13-401. Aviation fuel tax — Rate
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(1) A tax is imposed upon aviation fuel at the rates provided in this section.
Terms Used In Utah Code 59-13-401
- Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102
- Federally certificated air carrier: means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in Utah Code 59-13-102
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(2) Except as provided by Subsection (3) , the tax on aviation fuel shall be 9 cents per gallon.
(3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of:
(3)(a) 4 cents per gallon on aviation fuel purchased other than at an international airport:
(3)(a)(i) located within a county of the first class; and
(3)(a)(ii) that has a United States customs office on its premises; or
(3)(b) 2.5 cents per gallon on aviation fuel purchased at an international airport:
(3)(b)(i) located within a county of the first class; and
(3)(b)(ii) that has a United States customs office on its premises.