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.
Va. Code Ann. § 58.1-2227
Sales of aviation jet fuel to licensed aviation consumers
Known as the Virginia Fuels Tax Act
The act spans §§ 58–58 (94 sections).
2000, cc. 729, 758.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.