DAR File No. 32045

Tax Commission, Motor Vehicle

R873-22M-20

Aircraft Registration Pursuant to Utah Code Ann. Sections 72-10-102, 72-10-109 through 72-10-112

NOTICE OF PROPOSED RULE

DAR File No.: 32045
Filed: 10/14/2008, 03:01
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

H.B. 365 (2008) permits the Tax Commission to define in rule the contents of the database maintained by the Division of Aeronautics and used for registration of aircraft; and replaces the dollar-based aircraft registration fee with a value-based fee. (DAR NOTE: H.B. 365 (2008) is found at Chapter 206, Laws of Utah 2008, and will be effective 01/01/2009.)

Summary of the rule or change:

The proposed amendment removes language relating to a dollar-based registration fee since that is now a value-based fee; and lists the data that must be included on the database maintained by the Division of Aeronautics and used for registration of aircraft.

State statutory or constitutional authorization for this rule:

Sections 72-10-102 and 72-10-109 through 72-10-112

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was considered in H.B. 365 (2008).

local governments:

None--Any fiscal impact was considered in H.B. 365 (2008).

small businesses and persons other than businesses:

None--Any fiscal impact was considered in H.B. 365 (2008).

Compliance costs for affected persons:

None--The aircraft registration fee and registration process has been changed statutorily for all aircraft owner.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no anticipated fiscal impacts as they were considered in H.B. 365 (2008). D'Arcy Dixon, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Motor Vehicle
210 N 1950 W
SALT LAKE CITY UT 84134

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

12/01/2008

This rule may become effective on:

01/01/2009

Authorized by:

D'Arcy Dixon, Commissioner

R873. Tax Commission, Motor Vehicle.

R873-22M. Motor Vehicle.

R873-22M-20. Aircraft Registration Pursuant to Utah Code Ann. Sections 72-10-102, 72-10-109 through 72-10-112.

[A. "Aircraft" is as defined in Section 72-10-102.

1. Aircraft includes fixed wing airplanes, balloons, airships, and any other contrivance subject to the registration requirements of the Federal Aviation Administration (FAA).

2. Aircraft does not include ultralight vehicles or hang gliders.

B. For purposes of this rule, all aircraft that meet requirements for registration by the FAA are subject to annual registration in this state. FAA registration documents must be made available for review at the time application for state registration is made.

C.](1) The registration period for aircraft is from January 1 through December 31.[ Newly purchased aircraft and aircraft moved to Utah from another state shall be registered immediately. A grace period to January 31 is allowed for renewal registrations.]

(2) The average wholesale value of an aircraft is obtained from the "average wholesale" column listed in the fall edition of the Aircraft Bluebook Price Digest in the year preceding the year of registration for all aircraft listed in that publication.

(3) The database maintained by the Division of Aeronautics shall include the following information for each aircraft:

(a) the name and address of the owner of the aircraft;

(b) the airport where the aircraft is hangered;

(c) the FAA number of the aircraft;

(d) the aircraft manufacturer or builder;

(e) the year of manufacture or the year the aircraft was completed and certified for air worthiness by the FAA;

(f) the aircraft model as identified by the manufacturer or builder; and

(g) the aircraft serial number.

[D. A registration fee shall be collected at the time of registration. This fee shall be paid every time the registration changes and every time the registration is renewed.

E. If an aircraft is purchased or moved to Utah during the year and newly registered in Utah, the registration fee shall be prorated based on the number of months remaining in the registration period.

1. For Purposes of determining the number of months remaining in the registration period, the month during which the aircraft is originally registered shall be considered a full month.

2. For example, if an aircraft is newly registered in Utah on July 31, 50 percent of the registration fee shall be paid at the time of original registration.

F. Aircraft assessed as part of an airline by the Tax Commission are exempt from the registration requirements of Section 72-10-109. Aircraft centrally assessed by the Tax Commission and not part of an airline remain subject to taxation as property and are subject to the registration requirements of Section 72-10-109.

G.](4) Aircraft not legally registered are subject to seizure and impound under the provisions of Section 72-10-112.

[H.](5) The registration certificate shall be surrendered upon the sale of an aircraft or at the time of registration renewal. A duplicate certificate may be obtained for a fee.

[I.](6) The Utah decal shall be displayed on the registered aircraft in accordance with instructions given with the decal. Decals must be applied and maintained in a manner that permits identification of the calendar-year expiration date and the registration number. In the event of loss or damage, a decal replacement shall be obtained for a fee.

 

KEY: taxation, motor vehicles, aircraft, license plates

Date of Enactment or Last Substantive Amendment: [June 27, 2008]2009

Notice of Continuation: March 12, 2007

Authorizing, and Implemented or Interpreted Law: 72-10-109 through 72-10-112; 72-10-102