72-10-110.5. Uniform fee on aircraft -- Collection of fee by department -- Distribution of fees.
(1) In accordance with, beginning on January 1, 2009, an aircraft required to be registered with the state is: Utah Constitution, Article XIII, Section 2, Subsection (6) exempt from the tax imposed by Section; and 59-2-103 in lieu of the tax imposed by Section, subject to a uniform statewide fee of $25, assessed in accordance with Section. 59-2-103 59-2-407
(2) The department shall collect the uniform fee and distribute the uniform fee to the county in which the aircraft is based. A based aircraft is an aircraft that is hangared, tied down, parked, or domiciled in the state for 90 or more days within a consecutive 12-month period.
(3) A county shall distribute fees received as described in Subsectionto a taxing entity within the county in the same proportion in which revenues collected from the ad valorem property tax are distributed. (2) A taxing entity described in Subsectionthat receives revenues from the uniform fee imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed. (3)(a)
(4) The remedies for nonpayment of the uniform fee described in this section are as described in Section. 59-2-407
(5) In accordance with, the department may make rules to implement this section. Title 63G, Chapter 3, Utah Administrative Rulemaking Act