Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 22. Virginia Fuels Tax Act |
ARTICLE 3. Motor Fuel Tax; Liability |
SECTION 58.1-2227. Sales of aviation jet fuel to licensed aviation consumers |
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. |