Utah Code § 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.