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Terms Used In Utah Code 72-10-131

  • Aircraft: means any contrivance now known or in the future invented, used, or designed for navigation of or flight in the air. See Utah Code 72-10-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

     Equipment, aircraft and vehicles owned by the civil air patrol and used for the emergency service needs of the state of Utah are given tax-exempt status.