Evening star. [volume] (Washington, D.C.) 1854-1972, 1946-02-09
Virginia Acts 10 Levy
Gas Tax on All Planes
That Pass Over State
BY ALEX r. PRESTON,
Star Staff Correspondent.

RICHMOND, Va. Feb. ALI
commercial aircraft would be taxed
at the rate of 6 cents per gallon of
gasoline consumed in flights over
Virginia regardless of where the
fuel was purchased or whether this
States landing fields are utilized,
by terms of legislation now before
the General Assembly.
With the final House of Dele
gates action scheduled for Monday
on a bill to establish the District
Of Columbia Virginia boundary line,
the proposed new tax would, in eff
feet, place levy against airlines
which by terms of the boundary
bill would have been excluded from
a Virginia levy.
The new legislation, as sponsored
by Delegates Willis r. Cohoon, Suf-
folk; E. Blackburn Moore, Win
chester and Clarke, and others,
would be unable to impose direct
taxation on the fuel sold at National
Airport, the airfield for Washing
ton, because the boundary bill ex-
pressly prohibits this State from
making such a levy on the flying
field. ls s
Applies Everywhere.
Airlines would be required to pay
6 cents per gallon on fuel consumed
in flights over Virginia, neverthe-
less, because provision is made for
collecting the levy whether such
fuel is sold in Baltimore, Phila-
delphia or any other out-of-State
locality.
The extent to which the bill seeks
to cover all commercial operators is
indicated in the language which i'm
poses tax ION every carrier operat-
ing in this State and in the airspace
above the lands and waters within
the boundary of this State for COM
pensation and whether engaged in
interstate or interstate commerce, or
both, and whether or not by virture
of any certificate or permit issued by
the State Corporation Commission
shall pay tax equivalent to cents
per gallon calculated on the amount
of gasoline or other motor fuel used
in its operations as an aircarrieI
within or over this State"
Commercial carriers who made pur-
chases of fuel within Virginia woulo
pay the cents tax, but would be en-
titled to rebate of all of the tax or
fuel consumed after the plane leaves
Virginia. Such credits would be ap-
piled to the operators next quarterly
report of fuel purchases and con.
sumption.
At present, the State levies a S.
cent tax on aviation fuel which
equals the amount of the road tax
but cents is rebated to the air.
lines on all purchases. The pro.
posed Scent tax would equal in
amount the proposed new road taa
which is provided for in a 1-cent.
per-gallon increase proposed in q
separate bill.
Plane Logs to Fix Amount.
Amounts of fuel consumed ovel
Virginia would be determined by
fight logs of each trip showing
average consumption or such other
method of reasonable accuracy
prescribed by the State Corporation
4! Commission.
The bill recites the purpose of the
new revenue sources to be "a just
and reasonable contribution on the
part of air carriers liable therefor
to the cost of construction, recon-
structing, maintaining and policing
airports and emergency landing
fields" and other air navigation aids
and administration.
Companion bills are designed tc
create an advisory commission or
aviation within the sec consisting
of seven members serving at $40 pei
diem, and a bill implementing the
Scent tax,