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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| AVIATION GASOLINE |
LEGAL CITATION: |
M.C.L. 259.203; 1945 PA 327; Sec. 9, Art. IX, state Constitution. |
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| YEAR ADOPTED: |
1929 |
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| BASIS OF TAX: |
Privilege of using aviation facilities. |
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| MEASURE OF TAX (BASE): |
Fuel sold or used for propelling aircraft. Exemption provided for fuel sold solely for the purpose of reformulating leaded racing fuel. |
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| RATE: |
3 cents per gallon. Refund of 1.5 cents per gallon to airline operators on interstate scheduled operations. |
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| ADMINISTRATION: |
Department of Treasury. |
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| REPORT AND PAYMENT: |
Due by 20th of each month. |
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| DISPOSITION: |
State Aeronautics Fund. |
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| 2006-07 COLLECTIONS: |
$6,426,000 |
Last Updated July 22, 2008
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