Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
Section R884-24P-50 - Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201
Universal Citation: UT Admin Code R 884-24P-50
Current through Bulletin 2024-18, September 15, 2024
A. Definitions.
1. "Commercial air carrier" means any air
charter service, air contract service or airline as defined by Section
59-2-102.
2. "Ground time" means the time period
beginning at the time an aircraft lands and ending at the time an aircraft
takes off.
B. The commission shall apportion to a tax area the assessment of the mobile flight equipment owned by a commercial air carrier in the proportion that the ground time in the tax area bears to the total ground time in the state.
C. The provisions of this rule shall be implemented and become binding on taxpayers beginning with the 1999 calendar year.
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