(1) In accordance with Utah Constitution, Article XIII, Section 2, Subsection (6), beginning on January 1, 2009, an aircraft required to be registered with the state is: (a) exempt from the tax imposed by Section 59-2-103; and (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee of $25, assessed in accordance with Section 59-2-407. (2) (a) The department shall collect the uniform fee and distribute the uniform fee to the county in which the aircraft is based. (b) 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) A county shall distribute fees received as described in Subsection (2) to a taxing entity within the county in the same proportion in which revenues collected from the ad valorem property tax are distributed. (b) A taxing entity described in Subsection (3)(a) that 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. (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 Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the department may make rules to implement this section.
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