{"data":{"id":"us-ut/utah-code-59-13-401","jurisdiction":"us-ut","citation":"Utah Code § 59-13-401","heading":"Aviation fuel tax -- Rate.","body":"(1) A tax is imposed upon aviation fuel at the rates provided in this section.\n(2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon.\n(3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of:\n(a) 4 cents per gallon on aviation fuel purchased other than at an international airport:\n(i) located within a county of the first class; and\n(ii) that has a United States customs office on its premises; or\n(b) 2.5 cents per gallon on aviation fuel purchased at an international airport:\n(i) located within a county of the first class; and\n(ii) that has a United States customs office on its premises.","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-4 Aviation Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3200ba2fe94985fd8f4aed868b14c983b59c7b077c3214697558eda860f450e9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-322","next":"us-ut/utah-code-59-13-402"},"notice":"GroundRules: Original legal text. Not legal advice."}