Utah Code Ann. § 72-2-126 – Aeronautics Restricted Account.

(1) There is created a restricted account entitled the Aeronautics Restricted Account within the Transportation Fund.
(2) The account consists of money generated from the following revenue sources:
1. (a) aviation fuel tax allocated for aeronautical operations deposited into the account in accordance with Section 59-13-402;
2. (b) aircraft registration fees deposited into the account in accordance with Section 72-10-110;
3. (c) appropriations made to the account by the Legislature;
4. (d) contributions from other public and private sources for deposit into the account; and
5. (e) interest earned on account money.
(3) The department shall allocate funds in the account to the separate accounts of individual airports as required under Section 59-13-402.
(4)
1. (a) Except as provided in Subsection (4)(b), the department shall use funds in the account for:
  1. (i) the construction, improvement, operation, and maintenance of publicly used airports in this state;
  2. (ii) the payment of principal and interest on indebtedness incurred for the purposes described in Subsection (4)(a);
  3. (iii) operation of the division of aeronautics;
  4. (iv) the promotion of aeronautics in this state; and
  5. (v) the payment of the costs and expenses of the Department of Transportation in administering Title 59, Chapter 13, Part 4, Aviation Fuel, or another law conferring upon it the duty of regulating and supervising aeronautics in this state.
2. (b) The department may use funds in the account for the support of aerial search and rescue operations, provided that no money deposited into the account under Subsection (2)(a) is used for that purpose.
(5)
1. (a) Money in the account may not be used by the department for the purchase of aircraft for purposes other than those described in Subsection (4).
2. (b) Money in the account may not be used to provide or subsidize direct operating costs of travel for purposes other than those described in Subsection (4).
(6) The Department may not use money in the account to fund:
1. (a) more than 77% of the operations costs related to state owned aircraft in fiscal year 2023-24;
2. (b) more than 52% of the operations costs related to state owned aircraft in fiscal year 2024-25;
3. (c) more than 26% of the operations costs related to state owned aircraft in fiscal year 2025-26;
4. (d) more than 10% of the operations costs related to state owned aircraft in fiscal year 2026-27; or
5. (e) any operations costs related to state owned aircraft in a fiscal year beginning on or after July 1, 2027.