Aviation fuel tax -- Rate.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Motor and Special Fuel Tax Act
  5. Aviation Fuel
  6. Aviation fuel tax -- Rate.

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  • (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.





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