§ 58.1-2239. Returns and discounts of aviation consumers
A. A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, and terminal or other source, with respect to aviation jet fuel purchased during the period covered by the return and any other information required by the Commissioner.
B. An aviation consumer shall be allowed a credit for aviation jet fuel purchased, on which tax has already been paid. The amount of such credit shall not exceed the amount of fuel taxes due from such aviation consumer, nor shall the credit be carried forward to the next fiscal year.
(2000, cc. 729, 758.)Sections: Previous 58.1-2232 58.1-2233 58.1-2234 58.1-2235 58.1-2236 58.1-2237 58.1-2238 58.1-2239 58.1-2240 58.1-2241 58.1-2242 58.1-2243 58.1-2244 58.1-2245 58.1-2246 Next
Last modified: April 3, 2009