Terms Used In Utah Code > Title 59 > Chapter 13 > Part 4 - Aviation Fuel

• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Commission: means the State Tax Commission. See Utah Code 59-13-102
• Distributor: means any person in this state who:
       (7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
       (7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
       (7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or
       (7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:

            (7)(d)(i) federally certificated air carriers; and

            (7)(d)(ii) other persons. See Utah Code 59-13-102
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• 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
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5