Utah Admin. Code R914-3-2 - Definitions
(1) "Based" means aircraft that is hangared,
tied down, or parked at an airport located in the state of Utah for a plurality
of the year, which is a total of six months and a day, minimum.
(2) "Tax Commission" means the Utah State Tax
Commission.
(3) "Department" means
the Utah Department of Transportation, Division of Aeronautics.
Notes
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