Utah § 72-10-110.5 - Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees.

Full text of Utah Utah Code § 72-10-110.5 — Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees., with citation guidance and answers to common questions.

§ 72-10-110.5. Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees.

Effective 5/6/2026
72-10-110.5.  Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees.
(1)In accordance with Utah Constitution, Article XIII, Section 2, Subsection (6), beginning on January 1, 2009, an aircraft required to be registered with the state is:
(a)exempt from the tax imposed by Section 59-2-103; and
(b)in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee of $25, assessed in accordance with Section 59-2-407.
(2)
(a)The department shall collect the uniform fee and distribute the uniform fee to the county in which the aircraft is based.
(b)A based aircraft is an aircraft that is hangared, tied down, parked, or domiciled in the state for 90 or more days within a consecutive 12-month period.
(3)
(a)A county shall distribute fees received as described in Subsection (2) to a taxing entity within the county in the same proportion in which revenues collected from the ad valorem property tax are distributed.
(b)A taxing entity described in Subsection (3)(a) that receives revenues from the uniform fee imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed.
(4)The remedies for nonpayment of the uniform fee described in this section are as described in Section 59-2-407.
(5)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the department may make rules to implement this section.


Amended by Chapter 118, 2026 General Session

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

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Frequently Asked Questions About Utah § 72-10-110.5

What does Utah Code § 72-10-110.5 cover?

Section 72-10-110.5 ("Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees.") 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.

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Is this the official text of Utah law?

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