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, 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: 4 cents per gallon on aviation fuel purchased other than at an international airport: located within a county of the first class; and that has a United States customs office on its premises; or 2.5 cents per gallon on aviation fuel purchased at an international airport: located within a county of the first class; and that has a United States customs office on its premises.