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2024 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 4 - Aviation Fuel
Section 401 - Aviation fuel tax -- Rate.
Universal Citation:
UT Code § 59-13-401 (2024)
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59-13-401. Aviation fuel tax -- Rate.
Amended by Chapter 222, 2009 General Session
Amended by Chapter 358, 2009 General Session
- (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:
- (a) 4 cents per gallon on aviation fuel purchased other than at an international airport:
- (i) located within a county of the first class; and
- (ii) that has a United States customs office on its premises; or
- (b) 2.5 cents per gallon on aviation fuel purchased at an international airport:
- (i) located within a county of the first class; and
- (ii) that has a United States customs office on its premises.
- (a) 4 cents per gallon on aviation fuel purchased other than at an international airport:
Amended by Chapter 222, 2009 General Session
Amended by Chapter 358, 2009 General Session
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