2006 Utah Code - 59-13-402 — Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.

     59-13-402.   Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
     (1) (a) All revenue received by the commission under this part shall be deposited daily with the state treasurer who shall credit all of the revenue collected to the Transportation Fund.
     (b) An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the aviation fuel tax.
     (c) Refunds to which taxpayers are entitled under this part shall be paid from the Transportation Fund.
     (2) The state treasurer shall place an amount equal to the total amount received from the sale or use of aviation fuel in the Transportation Fund's Restricted Revenue Account for aeronautical operations of the Department of Transportation for:
     (a) the construction, improvement, operation, and maintenance of publicly used airports in this state and the payment of principal and interest on indebtedness incurred for those purposes;
     (b) the promotion of aeronautics in this state; and
     (c) the payment of the costs and expenses of the Department of Transportation in administering this part or other law conferring upon it the duty of regulating and supervising aeronautics in this state.
     (3) The tax imposed on each gallon of aviation fuel under Section 59-13-401 shall be allocated to the airport where the aviation fuel was sold and to aeronautical operations of the Department of Transportation as follows:
                            Total        Allocation to    Allocation to
                            Tax        Airport    Aeronautical
                            Allocated            Operations
     (a) Tax on Each Gallon of Aviation
     Fuel Purchased for Use by a Federally
     Certificated Air Carrier Other than at
     the Salt Lake International Airport        $.04        $.03        $.01
     (b) Tax, less a refund or credit
     claimed under Section 59-13-404,
     on Each Gallon of Aviation
     Fuel Purchased for Use by a Certificated
     Air Carrier at the Salt Lake International
     Airport                    $.025        $.015        $.01
     (c) Tax on Each Gallon of Aviation
     Fuel Purchased for Use by a Person Other
     than a Federally Certificated Air Carrier
     at the Salt Lake International Airport
    beginning July 1, 1999            $.06        $.02        $.04
    beginning July 1, 2000            $.08        $.01        $.07
    beginning July 1, 2001            $.09        $.00        $.09
     (d) Tax on Each Gallon of Aviation Fuel
     Purchased for Use by a Person Other

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     than a     Federally Certificated Air Carrier
     Other than at the Salt Lake International Airport
    beginning July 1, 1999             $.06        $.03        $.03
    beginning July 1, 2000            $.08        $.03        $.05
    beginning July 1, 2001            $.09        $.03        $.06
     (e) The allocation to the publicly used airport may be used at the discretion of the airport's governing authority for the purposes specified in Subsection (2)(a).
     (f) Upon appropriation by the Legislature, the allocation to aeronautical operations of the Department of Transportation shall be used as provided in Subsection (2).
     (4) (a) The commission shall require reports and returns from distributors, retail dealers, and users in order to enable the commission and the Department of Transportation to allocate the revenue to be credited to the Transportation Fund's Restricted Revenue Account for the aeronautical operations of that department and the separate accounts of individual airports.
     (b) (i) Except as provided by Subsection (4)(b)(ii), any unexpended amount remaining in the account of any publicly used airport on the first day of January, April, July, and October shall be paid to the authority operating the airport.
     (ii) Aviation fuel tax allocated to any airport owned and operated by a city of the first class shall be paid to the city treasurer on the first day of each month.
     (c) The state treasurer shall place aviation fuel tax collected on fuel sold at places other than publicly used airports in the Transportation Fund's Restricted Revenue Account for the aeronautical operations of the Department of Transportation.

Amended by Chapter 235, 2001 General Session