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:
Terms Used In Utah Code 72-10-110.5- Aircraft: means any contrivance now known or in the future invented, used, or designed for navigation of or flight in the air. See Utah Code 72-10-102
- Department: means the Department of Transportation created in Section 72-1-201. See Utah Code 72-1-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (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 a plurality of the year. |
|
| (3) |
| (a) |
The uniform fees received by a county under Subsection (2) shall be distributed to each taxing entity within the county in the same proportion in which revenues collected from the ad valorem property tax are distributed. |
| (b) |
Each 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. |
Enacted by Chapter 436, 2018 General Session
