§716.1. Exclusions and exemptions; aviation gasoline
Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax
levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any
gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as
aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for
the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling
motor vehicles is not aviation gasoline.
Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017.