59-13-402 - Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
59-13-402. Revenue from taxes deposited with treasurer -- Credit to AeronauticsRestricted Account -- Purposes for which funds may be used -- Allocation of funds --Reports -- Returns required.
(1) (a) All revenue received by the commission under this part shall be deposited dailywith the state treasurer who shall credit all of the revenue collected to the Transportation Fund.
(b) An appropriation from the Transportation Fund shall be made to the commission tocover expenses incurred in the administration and enforcement of this part and the collection ofthe aviation fuel tax.
(c) Refunds to which taxpayers are entitled under this part shall be paid from theTransportation Fund.
(2) The state treasurer shall place an amount equal to the total amount received from thesale or use of aviation fuel in the Aeronautics Restricted Account created by Section 72-2-126.
(3) The tax imposed on each gallon of aviation fuel under Section 59-13-401 shall beallocated to the airport where the aviation fuel was sold and to aeronautical operations of theDepartment of Transportation as follows:
Total Allocation to Allocation to
Tax Airport Aeronautical
Allocated Operations
(a) Tax on Each Gallon of Aviation
Fuel Purchased for Use by a Federally
Certificated Air Carrier Other than at
an International Airport Located Within a
County of the First Class that has a United
States Customs Office on its Premises $.04 $.03 $.01
(b) Tax on Each Gallon of Aviation
Fuel Purchased for Use by a Certificated
Air Carrier at an International Airport
Located Within a County of the First
Class that has a United States Customs
Office on its Premises $.025 $.015 $.01
(c) Tax on Each Gallon of Aviation
Fuel Purchased for Use by a Person Other
than a Federally Certificated Air Carrier
at an International Airport Located Within a
County of the First Class that has a United
States Customs Office on its Premises $.09 $.00 $.09
(d) Tax on Each Gallon of Aviation
Fuel Purchased for Use by a Person Other
than a Federally Certificated Air Carrier
Other than at an International Airport
Located Within a County of the First
Class that has a United States Customs
Office on its Premises $.09 $.03 $.06
(e) The allocation to the publicly used airport may be used at the discretion of theairport's governing authority for the:
(i) construction, improvements, operation, and maintenance of publicly used airports inthe state; and
(ii) payment of principal and interest on indebtedness incurred for the purposes describedin Subsection (3)(e)(i).
(f) Upon appropriation by the Legislature, the allocation to aeronautical operations of theDepartment of Transportation shall be used as provided in the Aeronautics Restricted Accountcreated by Section 72-2-126.
(4) (a) The commission shall require reports and returns from distributors, retail dealers,and users in order to enable the commission and the Department of Transportation to allocate therevenue to be credited to:
(i) the Aeronautics Restricted Account created by Section 72-2-126; and
(ii) the separate accounts of individual airports.
(b) (i) Except as provided by Subsection (4)(b)(ii), any unexpended amount remaining inthe account of any publicly used airport on the first day of January, April, July, and October shallbe paid to the authority operating the airport.
(ii) Aviation fuel tax allocated to any airport owned and operated by a city of the firstclass shall be paid to the city treasurer on the first day of each month.
(c) The state treasurer shall place aviation fuel tax collected on fuel sold at places otherthan publicly used airports in the Aeronautics Restricted Account created by Section 72-2-126.
Amended by Chapter 222, 2009 General Session
Amended by Chapter 358, 2009 General Session