Section 403 – Administration and penalties — Bond requirements.
Effective 5/14/2019 59-13-403. Administration and penalties — Bond requirements. (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor: (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and […]
Section 401 – Aviation fuel tax — Rate.
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 […]
Section 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.
Effective 5/14/2019 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 […]