42-5351. Definitions In this article, unless the context otherwise requires: 1. " Jet fuel" means crude oil or any fraction of crude oil which is liquid at sixty degrees Fahrenheit and 14.7 pounds per square inch absolute, and petroleum-based substances comprised of a complex blend of hydrocarbons derived from crude oil through processes of separation, […]
42-5352. Levy of tax A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows: 1. […]
42-5353. Administration; disposition of revenues Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed under this article. Monies received from the taxes collected pursuant to section 42-5352 shall be deposited in the state aviation fund established by section 28-8202.
42-5354. Exemption The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on flights which originate in this state and whose first outbound destination is outside of the United States.
