HB279 Alabama 2013 Session

Updated Jan 10, 2026

House Bill

Enacted

Current Status

Regular Session 2013

Session

Summary

Primary Sponsor: Mac McCutcheon
Republican
Co-Sponsors: Ken Johnson Dan Williams Wayne Johnson Laura Hall Jim Carns Howard Sanderford Greg Burdine Mike Ball Todd Greeson Ed Henry Micky Hammon John Robinson Johnny Mack Morrow Terri Collins Kerry Rich Lynn Greer Mac Buttram Phil Williams Marcel Black Jim Patterson Wes Long
Session: Regular Session 2013
Title: Taxation, aviation jet fuel purchased by international cargo air carriers, refund for excise tax paid on purchases of aviation jet fuel by exemption from sales and use tax, Secs. 40-17-329, 40-23-4, 40-23-62 am'd.
Description: Under current law, certain sales of aviation jet fuel are exempt from the excise tax provided for in Section 40-17-325(a) that is paid at the rack. Additionally, aviation jet fuel is subject to the sales and use tax provisions of Chapter 23 of Title 40.
This bill provides for a refund of excise tax paid on purchases of aviation jet fuel made by air carriers conducting all-cargo operations engaged in international flights. In addition, this bill exempts purchases of aviation jet fuel made by these air carriers from sales tax and exempts the use, storage or consumption of this jet fuel from the use tax.
Subjects: Taxation