There is a newer version of the Utah Code
2010 Utah Code
Title 72 - Transportation Code
Chapter 10 - Aeronautics Act
72-10-131 - Tax-exempt status of Civil Air Patrol equipment.
72-10-131. Tax-exempt status of Civil Air Patrol equipment.Equipment, aircraft and vehicles owned by the civil air patrol and used for the emergency service needs of the state of Utah are given tax-exempt status.
Renumbered and Amended by Chapter 270, 1998 General Session
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