(1) A tax is imposed upon aviation fuel at the rates provided in this section. (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon. (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of: (a) 4 cents per gallon on aviation fuel purchased other than at an international airport: (i) located within a county of the first class; and (ii) that has a United States customs office on its premises; or (b) 2.5 cents per gallon on aviation fuel purchased at an international airport: (i) located within a county of the first class; and (ii) that has a United States customs office on its premises.
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