Utah § 59-13-401 - Aviation fuel tax -- Rate.

Full text of Utah Utah Code § 59-13-401 — Aviation fuel tax -- Rate., with citation guidance and answers to common questions.

§ 59-13-401. Aviation fuel tax -- Rate.

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

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-13-401

What does Utah Code § 59-13-401 cover?

Section 59-13-401 ("Aviation fuel tax -- Rate.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-13-401?

A common citation format is "Utah Code § 59-13-401" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-13-401 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.