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