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67-6-217 - Aviation fuel. [Effective until July 1, 2011.]

67-6-217. Aviation fuel. [Effective until July 1, 2011.]

(a)  Notwithstanding other provisions of this chapter, tax imposed with respect to the sale, the use, the consumption, the distribution and the storage of aviation fuel that is actually used in the operation of airplane or aircraft motors, shall be at the rate of four and one-half percent (4.5%).

(b)  This section is repealed July 1, 2011.

[Acts 1986, ch. 931, § 1; 1987, ch. 90, § 1; 2003, ch. 357, § 30; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 40.]  

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