Haw. Code R. § 19-16.1-5 - Aviation fuel tax credit

(a) There shall be credited against the amount of airports system landing fees and airports system support charges imposed by this chapter and owed for a particular calendar month, the amount of the aviation fuel taxes collected from such non-signatory carrier by a distributor of aviation fuel for the sale of such fuel within the State to such carrier during the same month; provided that, if aviation fuel is purchased by such non-signatory carrier from a retail dealer there shall be credited against the amount of airports system landing fees and airports system support charges imposed by this chapter and owed by such carrier for a calendar month an amount equal to the number of gallons purchased from the retail dealer times the applicable aviation fuel tax per gallon as prescribed in chapter 243, Hawaii Revised Statutes. The credit for aviation fuel tax shall be valid only if the retail dealer holds a permit from the state department of taxation.

(b) No credit for aviation fuel tax shall be given unless there shall be submitted within six months after the date of payment, a claim in writing by the non-signatory carrier accompanied by a statement signed by the distributor certifying:

(1) to the amount of aviation fuel taxes collected,

(2) that the amount of aviation fuel taxes has been paid to the state director of taxation, and

(3) that the aviation fuel taxes have not been paid either under protest by the distributor pursuant to section 40-35, Hawaii Revised Statutes, or pending determination of an appeal from the assessment of the taxes by a court of competent jurisdiction. In case the distributor has paid the aviation fuel taxes under protest or under appeal, credit shall be allowed only in the event the final decision of the cause is in favor of the State, and the amount of credit may then be taken, first as a credit against any current airports system landing fee paid, and the balance, if any, as a credit against any current airports system support charge paid.

(c) In no event shall there be a credit for any aviation fuel taxes greater than the amount paid by a non-signatory carrier in a month for airports system landing fees and airports system support charges; except, however, during any period the airports system landing fee or the airports system support charge is suspended, the aviation fuel tax collected may be credited against any other rentals, fees and charges (other than taxes, fines, penalties, or interest) payable by a non-signatory carrier to the state airports division for the use of the airports system.

Notes

Haw. Code R. § 19-16.1-5

[Eff 8/25/94; am 10/10/98; comp NOV 13 2000] (Auth: HRS § 261-12) (Imp: HRS § 261-7)