R914-3-2
R914-3-2. Definitions
Cite as Utah Admin. Code R914-3-2
(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.