1. (1) A tax is imposed upon aviation fuel at the rates provided in this section.
2. (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon.

3. (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of:

   1. (a) 4 cents per gallon on aviation fuel purchased other than at an international airport:

      1. (i) located within a county of the first class; and
      2. (ii) that has a United States customs office on its premises; or

   2. (b) 2.5 cents per gallon on aviation fuel purchased at an international airport:

      1. (i) located within a county of the first class; and
      2. (ii) that has a United States customs office on its premises.

Amended by Chapter 222, 2009 General Session