Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2227
Sales of aviation jet fuel to licensed aviation consumers
Official textlaw.lis.virginia.gov
A licensed aviation consumer required to file a monthly return and remit taxes to the Department pursuant to § 58.1-2230 shall not be required to remit tax to a supplier or distributor for purchases of aviation jet fuel.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2216 · Records and lists of license applicants and licensees
- 58.1-2217 · Taxes levied; rate
- 58.1-2217.1 · Repealed
- 58.1-2218 · Point of imposition of motor fuels tax
- 58.1-2219 · Liability for tax on removals from a terminal
- 58.1-2220 · Liability for tax on imports
- 58.1-2221 · Repealed
- 58.1-2222 · Liability for tax on blended fuel
- 58.1-2223 · Liability for tax on fuel transferred within terminal…
- 58.1-2224 · Tax on unaccounted for motor fuel losses; liability
- 58.1-2225 · Backup tax; liability
- 58.1-2226 · Exemptions from tax
- 58.1-2227 · Sales of aviation jet fuel to licensed aviation consumers
- 58.1-2228 · Exempt access cards; exempt access codes
- 58.1-2229 · Removals by out-of-state bulk user
- 58.1-2230 · When tax return and payment are due
- 58.1-2231 · Remittance of tax to supplier
- 58.1-2232 · Notice of cancellation or reissuance of licenses; effect of…
- 58.1-2233 · Deductions; percentage discount
- 58.1-2234 · Monthly reconciling returns
- 58.1-2235 · Information required on return filed by supplier
- 58.1-2236 · Deductions and discounts allowed a supplier when filing a…
- 58.1-2237 · Duties of supplier as trustee
- 58.1-2238 · Returns and discounts of importers
- 58.1-2239 · Returns and discounts of aviation consumers