Section R914-3-2 - Definitions(1) "Based" means aircraft that is hangared, tied down, or parked at an airport located in the state of Utah for a plurality of the year, which is a total of six months and a day, minimum.(2) "Tax Commission" means the Utah State Tax Commission.(3) "Department" means the Utah Department of Transportation, Division of Aeronautics.Utah Admin. Code R914-3-2
Adopted by Utah State Bulletin Number 2017-4, effective 1/18/2017Amended by Utah State Bulletin Number 2017-12, effective 5/22/2017