58.1-2239 - Returns and discounts of aviation consumers.
§ 58.1-2239. Returns and discounts of aviation consumers.
A. A monthly return of an aviation consumer shall state the number of gallonsof aviation jet fuel acquired from a supplier or distributor who did notcollect the tax due the Commonwealth on the fuel, listed by source state,supplier or distributor, and terminal or other source, with respect toaviation jet fuel purchased during the period covered by the return and anyother information required by the Commissioner.
B. An aviation consumer shall be allowed a credit for aviation jet fuelpurchased, on which tax has already been paid. The amount of such creditshall not exceed the amount of fuel taxes due from such aviation consumer,nor shall the credit be carried forward to the next fiscal year.
(2000, cc. 729, 758.)