Section 40-17-50 Cities and towns prohibited from levying new or additional tax on aviation fuel.
Section 40-17-50
Cities and towns prohibited from levying new or additional tax on aviation fuel.
A city or town must not hereafter levy, assess, or impose any new or additional license, tax, or excise on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel. Any ordinance enacted or adopted contrary to the provisions of this section is null and void. As used in this section, the term "aviation fuel" shall have the same meaning as that ascribed to such term in Section 40-17-31.
(Acts 1967, Ex. Sess., No. 222, p. 281.)