- (1) "Based" means aircraft that is hangared, tied down, or parked at an airport located in the state of Utah for a plurality of the year, which is a total of six months and a day, minimum.
- (2) "Tax Commission" means the Utah State Tax Commission.
- (3) "Department" means the Utah Department of Transportation, Division of Aeronautics.
KEY: certificate of registration, Utah-based aircraft, aircraft, penalties
Date of Last Change: May 22, 2017
Notice of Continuation: January 6, 2022
Authorizing, and Implemented or Interpreted Law: 72-10-112(3)(b)