HB 86 w/ HA 1 — Session Law

… Code by making deletions as show by strike through and insertions as shown by underline as follows: Subchapter IV. Aviation Jet Fuel. § 5171. Definitions. As used in this subchapter: (1) “Aviation jet fuel” means fuel designed for use in …

… y underline as follows: Subchapter IV. Aviation Jet Fuel. § 5171. Definitions. As used in this subchapter: (1) “Aviation jet fuel” means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpo …

… l designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. (2) “Licensed aviation jet fuel supplier” means any wholesale seller or distributor of aviation jet fuel that has procured a license from th …

… ld or used for that purpose. (2) “Licensed aviation jet fuel supplier” means any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department. § 5172. Aviation jet fuel tax. (a) A tax of 5 cents per …

… s any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department. § 5172. Aviation jet fuel tax. (a) A tax of 5 cents per gallon, computed in the same manner and subjec t to the same limitations as th …

… ns as the tax rate established for gasoline in § 5110 of this title, is levied and imposed on the sale or delivery of aviation jet fuel by a licensed aviation jet fuel supplier. The tax attaches at the time of delivery and must be pa id to the …

… or gasoline in § 5110 of this title, is levied and imposed on the sale or delivery of aviation jet fuel by a licensed aviation jet fuel supplier. The tax attaches at the time of delivery and must be pa id to the Department as provided in this s …

… e Department as provided in this subchapter. (b) Exemptions. - The tax imposed by this subchapter does not apply to aviation jet fuel sold and delivered to and used by any of the following persons or for any of the following circumstances: …