! The Capitol Complex is open to the public with some limitations. All meetings are still available virtually online. Please visit the Capitol Information page for details.

Download Zipped Enrolled WordPerfect SB0141.ZIP
[Introduced][Status][Bill Documents][Fiscal Note][Bills Directory]

S.B. 141 Enrolled

             1     

AVIATION FUEL TAX AMENDMENTS

             2     
2009 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Wayne L. Niederhauser

             5     
House Sponsor: John Dougall

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies the Motor and Special Fuel Tax Act by amending provisions relating
             10      to aviation fuel tax.
             11      Highlighted Provisions:
             12          This bill:
             13          .    reduces the aviation fuel tax rate that a federally certificated air carrier pays on
             14      aviation fuel purchased at an international airport located within a county of the
             15      first class that has a United States customs office on its premises from 4 cents to
             16      2.5 cents on each gallon of aviation fuel;
             17          .    repeals the 1.5 cent per gallon aviation fuel tax refund or credit for federally
             18      certificated air carriers on gallons of aviation fuel purchased at an international
             19      airport located within a county of the first class that has a United States customs
             20      office on its premises; and
             21          .    makes technical changes.
             22      Monies Appropriated in this Bill:
             23          None
             24      Other Special Clauses:
             25          This bill takes effect on July 1, 2009.
             26      Utah Code Sections Affected:
             27      AMENDS:
             28          59-13-401, as last amended by Laws of Utah 1999, Chapter 179
             29          59-13-402, as last amended by Laws of Utah 2001, Chapter 235


             30      REPEALS:
             31          59-13-404, as last amended by Laws of Utah 2008, Chapter 382
             32     
             33      Be it enacted by the Legislature of the state of Utah:
             34          Section 1. Section 59-13-401 is amended to read:
             35           59-13-401. Aviation fuel tax -- Rate.
             36          (1) A tax is imposed upon aviation fuel at the rates provided in this section.
             37          (2) Except as provided by Subsection (3), the tax on aviation fuel shall be[: (a)
             38      beginning July 1, 1999, six cents per gallon; (b) beginning July 1, 2000, eight cents per
             39      gallon; and (c) beginning July 1, 2001, nine] 9 cents per gallon.
             40          (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a
             41      tax of [four]:
             42          (a) 4 cents per gallon[.] for aviation fuel purchased other than at an international
             43      airport in a county of the first class that has a United States customs office on its premises; or
             44          (b) 2.5 cents per gallon for aviation fuel purchased at an international airport in a
             45      county of the first class that has a United States customs office on its premises.
             46          Section 2. Section 59-13-402 is amended to read:
             47           59-13-402. Revenue from taxes deposited with treasurer -- Credit to Aeronautics
             48      Restricted Account -- Purposes for which funds may be used -- Allocation of funds --
             49      Reports -- Returns required.
             50          (1) (a) All revenue received by the commission under this part shall be deposited daily
             51      with the state treasurer who shall credit all of the revenue collected to the Transportation Fund.
             52          (b) An appropriation from the Transportation Fund shall be made to the commission to
             53      cover expenses incurred in the administration and enforcement of this part and the collection
             54      of the aviation fuel tax.
             55          (c) Refunds to which taxpayers are entitled under this part shall be paid from the
             56      Transportation Fund.
             57          (2) The state treasurer shall place an amount equal to the total amount received from


             58      the sale or use of aviation fuel in the Transportation Fund's Restricted Revenue Account for
             59      aeronautical operations of the Department of Transportation for:
             60          (a) the construction, improvement, operation, and maintenance of publicly used
             61      airports in this state and the payment of principal and interest on indebtedness incurred for
             62      those purposes;
             63          (b) the promotion of aeronautics in this state; and
             64          (c) the payment of the costs and expenses of the Department of Transportation in
             65      administering this part or other law conferring upon it the duty of regulating and supervising
             66      aeronautics in this state.
             67          (3) The tax imposed on each gallon of aviation fuel under Section 59-13-401 shall be
             68      allocated to the airport where the aviation fuel was sold and to aeronautical operations of the
             69      Department of Transportation as follows:
             70                                  Total        Allocation to Allocation to
             71                                  Tax        Airport    Aeronautical
             72                                  Allocated            Operations
             73          (a) Tax on Each Gallon of Aviation
             74          Fuel Purchased for Use by a Federally
             75          Certificated Air Carrier Other than at
             76          [the Salt Lake] an International Airport
             77          Located in a County of the First Class
             78          that has a United States Customs Office
             79          on its Premises                $.04        $.03        $.01
             80          (b) Tax[, less a refund or credit]
             81          [claimed under Section 59-13-404 ,]
             82          on Each Gallon of Aviation
             83          Fuel Purchased for Use by a Certificated
             84          Air Carrier at [the Salt Lake] an International
             85          Airport Located in a County of the First Class


             86          that has a United States Customs Office on
             87          its Premises                    $.025        $.015        $.01
             88          (c) Tax on Each Gallon of Aviation
             89          Fuel Purchased for Use by a Person Other
             90          than a Federally Certificated Air Carrier
             91          at [the Salt Lake] an International Airport
             92          [beginning July 1, 1999            $.06        $.02        $.04]
             93          [beginning July 1, 2000            $.08        $.01        $.07]
             94          [beginning July 1, 2001]
             95          Located in a County of the First Class
             96          that has a United States Customs Office
             97          on its Premises                $.09        $.00        $.09
             98          (d) Tax on Each Gallon of Aviation Fuel
             99          Purchased for Use by a Person Other
             100          than a Federally Certificated Air Carrier
             101          Other than at [the Salt Lake] an International Airport
             102          [beginning July 1, 1999            $.06        $.03        $.03]
             103          [beginning July 1, 2000            $.08        $.03        $.05]
             104          [beginning July 1, 2001]
             105          Located in a County of the First Class
             106          that has a United States Customs Office
             107          on its Premises                $.09        $.03        $.06
             108          (e) The allocation to the publicly used airport may be used at the discretion of the
             109      airport's governing authority for the purposes specified in Subsection (2)(a).
             110          (f) Upon appropriation by the Legislature, the allocation to aeronautical operations of
             111      the Department of Transportation shall be used as provided in Subsection (2).
             112          (4) (a) The commission shall require reports and returns from distributors, retail
             113      dealers, and users in order to enable the commission and the Department of Transportation to


             114      allocate the revenue to be credited to the Transportation Fund's Restricted Revenue Account
             115      for the aeronautical operations of that department and the separate accounts of individual
             116      airports.
             117          (b) (i) Except as provided by Subsection (4)(b)(ii), any unexpended amount remaining
             118      in the account of any publicly used airport on the first day of January, April, July, and October
             119      shall be paid to the authority operating the airport.
             120          (ii) Aviation fuel tax allocated to any airport owned and operated by a city of the first
             121      class shall be paid to the city treasurer on the first day of each month.
             122          (c) The state treasurer shall place aviation fuel tax collected on fuel sold at places other
             123      than publicly used airports in the Transportation Fund's Restricted Revenue Account for the
             124      aeronautical operations of the Department of Transportation.
             125          Section 3. Repealer.
             126          This bill repeals:
             127          Section 59-13-404, Refunds of aviation fuel tax -- Filing claims -- Commission
             128      approval -- Rulemaking -- Appeals -- Penalties.
             129          Section 4. Effective date.
             130          This bill takes effect on July 1, 2009.


[Bill Documents][Bills Directory]