The jet-cooled rotational spectrum of uracil has been investigated using laser ablation molecular beam Fourier transform microwave (LA-MB-FTMW) spectroscopy. The quadrupole structure originated by the two N-14 nuclei of uracil has been completely resolved and assigned. This provides a definitive method to establish the pyrrolic or pyrimidinic nature of the N nuclei and allows us to conclude that the observed tautomer of uracil in the gas phase is the diketo form. From the rotational constants of the isotopic species detected, a structure of uracil has been determined.