Section R884-24P-50 - Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201A. Definitions. 1. "Commercial air carrier" means any air charter service, air contract service or airline as defined by Section 59-2-102.2. "Ground time" means the time period beginning at the time an aircraft lands and ending at the time an aircraft takes off.B. The commission shall apportion to a tax area the assessment of the mobile flight equipment owned by a commercial air carrier in the proportion that the ground time in the tax area bears to the total ground time in the state.C. The provisions of this rule shall be implemented and become binding on taxpayers beginning with the 1999 calendar year.Utah Admin. Code R884-24P-50