                                 CODE OF VIRGINIA

RETURNS AND DISCOUNTS OF AVIATION CONSUMERS (§ 58.1-2239)

A. A monthly return of an aviation consumer shall state the number of gallons of
aviation jet fuel acquired from a supplier or distributor who did not collect
the tax due the Commonwealth on the fuel, listed by source state, supplier or
distributor, and terminal or other source, with respect to aviation jet fuel
purchased during the period covered by the return and any other information
required by the Commissioner.

B. An aviation consumer shall be allowed a credit for aviation jet fuel
purchased, on which tax has already been paid. The amount of such credit shall
not exceed the amount of fuel taxes due from such aviation consumer, nor shall
the credit be carried forward to the next fiscal year.

HISTORY: 2000, cc. 729, 758.