Utah Statutes
§ 59-13-401 — Aviation fuel tax -- Rate.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-4 Aviation Fuel
(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
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Definitions.