§ 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. (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. (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. (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. (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. (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. (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 […]
§ 5178. Procedure for exempt sales of aviation jet fuel. (a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title. (b) All of the following must be included in the documentation required […]
§ 5179. Violations; penalties; enforcement. (a) Acts forbidden. — It is unlawful for a person to do any of the following: (1) Refuse or knowingly and intentionally fail to make and file any statement required by this subchapter in the manner or within the time required. (2) Knowingly and with intent to evade or to […]
§ 5180. Deposit of aviation jet fuel tax proceeds. (a) The Department shall deposit all aviation jet fuel tax collected under this subchapter to the credit of the Transportation Trust Fund, established in Title 2, for the purpose of supporting the Department’s responsibilities concerning aviation in this State. (b) The Department shall file a report […]
