The Senate version of the so-called Highway Bill has been passed and contains a change in the way fuel taxes are collected.

Aviation International News » August 2005
October 5, 2006, 10:42 AM

If the provision is accepted by the House and the bill signed by the President, all aviation fuel will be taxed at the same rate as highway diesel fuel–24.4 cents per gallon. The purchaser would then have to submit a claim to the Internal Revenue Service to receive the difference between the 24.4 cents paid and the 21.8 cents per gallon actually owed. The provision only applies to fuel sold at “non-secure” facilities where there is no direct fuel line from the fuel farm to the aircraft.

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