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S.B. 112
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AVIATION FUEL TAX
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Lyle W. Hillyard
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AN ACT RELATING TO REVENUE AND TAXATION; AMENDING THE ALLOCATION OF
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AVIATION FUEL TAX REVENUES; AND PROVIDING AN EFFECTIVE DATE.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-13-402, as last amended by Chapter 179, Laws of Utah 1999
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-13-402
is amended to read:
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59-13-402. Revenue from taxes deposited with treasurer -- Credit to Aeronautics
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Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports
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-- Returns required.
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(1) (a) All revenue received by the commission under this part shall be deposited daily
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with the state treasurer who shall credit all of the revenue collected to the Transportation Fund.
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(b) An appropriation from the Transportation Fund shall be made to the commission to
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cover expenses incurred in the administration and enforcement of this part and the collection of
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the aviation fuel tax.
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(c) Refunds to which taxpayers are entitled under this part shall be paid from the
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Transportation Fund.
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(2) The state treasurer shall place an amount equal to the total amount received from the
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sale or use of aviation fuel in the Transportation Fund's Restricted Revenue Account for
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aeronautical operations of the Department of Transportation for:
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(a) the construction, improvement, operation, and maintenance of publicly used airports
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in this state and the payment of principal and interest on indebtedness incurred for those purposes;
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(b) the promotion of aeronautics in this state; and
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(c) the payment of the costs and expenses of the Department of Transportation in
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administering this part or other law conferring upon it the duty of regulating and supervising
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aeronautics in this state.
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(3) The tax imposed on each gallon of aviation fuel under Section
59-13-401
shall be
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allocated to the airport where the aviation fuel was sold and to aeronautical operations of the
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Department of Transportation as follows:
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Total Allocation to Allocation to
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Tax Airport Aeronautical
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Operations
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Tax on Each Gallon of Aviation Fuel Purchased
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for Use by a Federally Certificated Air Carrier $.04 [$.03] $.01 [$.01] $.03
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Tax on Each Gallon of Aviation Fuel Purchased
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for Use by a Person Other than a
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Federally Certificated Air Carrier at the Salt Lake International Airport
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[beginning July 1, 1999 $.06 $.02 $.04]
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beginning July 1, 2000 $.08 $.01 $.07
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beginning July 1, 2001 $.09 $.00 $.09
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Tax on Each Gallon of Aviation Fuel Purchased
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for Use by a Person Other than a
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Federally Certificated Air Carrier Other than at the Salt Lake International Airport
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[beginning July 1, 1999 $.06 $.03 $.03]
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beginning July 1, 2000 $.08 $.03 $.05
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beginning July 1, 2001 $.09 $.03 $.06
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(a) The allocation to the publicly used airport may be used at the discretion of the airport's
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governing authority for the purposes specified in Subsection (2)(a).
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(b) Upon appropriation by the Legislature, the allocation to aeronautical operations of the
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Department of Transportation shall be used as provided in Subsection (2).
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(4) (a) The commission shall require reports and returns from distributors, retail dealers,
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and users in order to enable the commission and the Department of Transportation to allocate the
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revenue to be credited to the Transportation Fund's Restricted Revenue Account for the
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aeronautical operations of that department and the separate accounts of individual airports.
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(b) (i) Except as provided by Subsection (4)(b)(ii), any unexpended amount remaining in
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the account of any publicly used airport on the first day of January, April, July, and October shall
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be paid to the authority operating the airport.
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(ii) Aviation fuel tax allocated to any airport owned and operated by a city of the first class
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shall be paid to the city treasurer on the first day of each month.
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(c) The state treasurer shall place aviation fuel tax collected on fuel sold at places other
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than publicly used airports in the Transportation Fund's Restricted Revenue Account for the
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aeronautical operations of the Department of Transportation.
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Section 2. Effective date.
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This act takes effect on July 1, 2000.
Legislative Review Note
as of 1-6-00 11:09 AM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.