R914-3-2. Definitions  


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  •   (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.