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.
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