§ 59-13-401. Aviation fuel tax -- Rate.

Latest version.

(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.

Amended by Chapter 222, 2009 General Session
Amended by Chapter 358, 2009 General Session

                    
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