2006 Utah Code - 59-13-401 — Aviation fuel tax -- Rate.

     59-13-401.   Aviation fuel tax -- Rate.
     (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:
     (a) beginning July 1, 1999, six cents per gallon;
     (b) beginning July 1, 2000, eight cents per gallon; and
     (c) beginning July 1, 2001, nine cents per gallon.
     (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of four cents per gallon.

Amended by Chapter 179, 1999 General Session