§ 5171. Definitions.
§ 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 purpose. (2) “Licensed aviation jet fuel supplier” means any wholesale seller or distributor of aviation jet fuel that has procured a license from the […]
§ 5172. Aviation jet fuel tax.
§ 5172. Aviation jet fuel tax. (a) A tax of 5 cents per gallon, computed in the same manner and subject to the same limitations 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 […]
§ 5173. Jet fuel supplier’s license; bond.
§ 5173. Jet fuel supplier’s license; bond. (a) License required. — It is unlawful for any person to act as an aviation jet fuel supplier in this State unless the person holds a valid aviation jet fuel supplier license issued by the Department. (b) Application. — A person must apply and pay a $10 fee […]
§ 5174. Records.
§ 5174. Records. (a) Preparation of records. — Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers. (b) Retention of records. — The records required under this section must be retained for a minimum […]
§ 5175. Monthly reports and payments.
§ 5175. Monthly reports and payments. (a) Reports. — (1) For the purpose of determining the amount of liability for the tax imposed under this subchapter, each licensed aviation jet fuel supplier shall file with the Department, on forms prescribed by the Department, a monthly tax report. (2) The licensed aviation jet fuel supplier shall […]
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected.
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. (a) If any taxes, fees, penalties, or interest imposed under this subchapter have been erroneously or illegally collected from a licensed aviation jet fuel supplier, the Department may do 1 of the following: (1) Permit the supplier to take credit against a […]
§ 5177. Administration.
§ 5177. Administration. (a) Rules and regulations. — The Department shall enforce this subchapter, and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of this subchapter. (b) Examination of records. — The Department may examine the records of licensed aviation jet fuel suppliers and make such other investigations […]
§ 5120. Refunds of motor fuel taxes.
§ 5120. Refunds of motor fuel taxes. (a) The Secretary of Transportation shall refund out of the General Fund of this State the tax paid on gasoline upon receipt of written authorization from the Department of Transportation so to do, which written authorization shall be given under the following conditions: (1) Gasoline used by any […]
§ 5138. Administration.
§ 5138. Administration. (a) Rules and regulations. — The Department of Transportation shall enforce this chapter, and may prescribe, adopt and enforce reasonable rules and regulations relating to the administration and enforcement thereof. (b) Examination of records. — The Department of Transportation may examine the records of special fuel dealers, special fuel users, special fuel […]
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. (a) Every railroad company, suburban or interurban railroad company, pipeline company, water transportation company and common carrier transporting gasoline, either in interstate or in intrastate commerce, to points within this State, and every person, except distributors, transporting gasoline by whatever manner […]