§ 301-e. Aviation fuel business. (a) Notwithstanding any other\nprovision of this chapter, for taxable months commencing on and after\nthe first day of September, nineteen hundred ninety, there is hereby\nimposed upon every aviation fuel business for the privilege of engaging\nin business, doing business, employing capital, owning or leasing\nproperty, or maintaining an office in this state, for all or any part of\neach of its taxable months a monthly tax equal to the sum of (1) the\naviation gasoline component determined pursuant to subdivision (b) of\nthis section and (2) the kero-jet component determined pursuant to\nsubdivision (c) of this section. Provided, however, the commissioner may\npermit the tax imposed under this subdivision and returns related to\nsuch tax to be paid and filed for a period covering twelve consecutive\ntaxable months by aviation fuel businesses which are not airlines.\n (b) Aviation gasoline component. (1) The aviation gasoline component\nshall be determined by multiplying the aviation gasoline rate times the\nnumber of gallons of aviation gasoline imported or caused to be imported\ninto this state by an aviation fuel business for use, distribution,\nstorage or sale in the state or produced, refined, manufactured or\ncompounded in the state by an aviation fuel business. Provided that\nimportation of aviation gasoline into the state in the fuel tanks of\naircraft shall be importation for use for the purposes of this section.\nThe basic aviation gasoline rate shall be five and one-half cents per\ngallon. The rate shall be adjusted at the same time as the rates of the\ncomponents of the petroleum business tax imposed by section three\nhundred one-a of this article, and the method of making adjustments to\nthe aviation gasoline rate shall be the same as the method used for such\nrates.\n (2) Partial credit or refund with respect to aviation gasoline. A\ndistributor of motor fuel shall be entitled to a partial credit or\nrefund of the tax paid under this section on aviation gasoline sold to a\nfixed base operator registered under article twelve-a of this chapter as\na "retail seller of aviation gasoline" under the circumstances described\nin subparagraph (i) of paragraph (b) of subdivision one-a of section two\nhundred eighty-nine-c of this chapter. Provided, that in order to\nqualify for the credit or refund the amount of tax claimed as a credit\nor refund shall have been paid or assumed on such sale by such\ndistributor and shall have not been passed on to such "retail seller of\naviation gasoline". A distributor of motor fuel, also registered as a\n"retail seller of aviation gasoline", shall be entitled to a partial\ncredit or refund for aviation gasoline delivered and stored at its fixed\nbase operations premises in such subparagraph (i), and such credit or\nrefund shall accrue at the time the fuel is so delivered and placed in\nsuch storage facility. An airline which is registered as a distributor\nof motor fuel and which imports aviation gasoline into this state for\nuse in its airplanes, where delivery and storage take place as described\nin such subparagraph (i), shall also be allowed such partial credit or\nrefund of tax on such fuel so imported and used exclusively in the\noperation of its airplanes. An aviation fuel business, taxed as such, by\nreason of importation in the fuel tank of an airplane shall also be\nallowed such partial credit or refund for aviation gasoline consumed in\nthis state. The amount of the partial credit or refund allowable under\nthis subparagraph shall be the excess of tax which exceeds five and\ntwo-tenths cents per gallon. Provided, that such five and two-tenths\ncents rate used to compute this partial credit and refund shall be\nadjusted at the same time as the rate of the aviation gasoline component\nimposed by paragraph one of this subdivision, and the methods of making\nsuch adjustments to this partial credit and refund shall be the same as\nthe method used
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