Section 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.