Utah Statutes
§ 59-13-401 — Aviation fuel tax -- Rate.
Utah § 59-13-401
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-4Aviation Fuel
This text of Utah § 59-13-401 (Aviation fuel tax -- Rate.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-13-401 (2026).
Text
(1)A tax is imposed upon aviation fuel at the rates provided in this section.
(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.
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Legislative History
Amended by Chapter 222, 2009 General Session; Amended by Chapter 358, 2009 General Session
Nearby Sections
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§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-13-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-401.