36 §2912. Records and reports regarding sales of fuels for aeronautical purposes

Title 36: TAXATION

Part 5: MOTOR FUEL TAXES

Chapter 451: GASOLINE TAX

§2912. Records and reports regarding sales of fuels for aeronautical purposes

Effective October 1, 2005, the tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the State Transit, Aviation and Rail Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted. [2005, c. 457, Pt. GGG, §9 (AMD).]

SECTION HISTORY

1965, c. 425, §21 (AMD). 1969, c. 351, (AMD). 1969, c. 498, §18 (RPR). 1969, c. 590, §69 (RPR). 1979, c. 378, §23 (AMD). 2005, c. 457, §GGG9 (AMD).