Free TC-110K1, Aviation Fuel Schedule K2 - Utah

Aviation Fuel Schedule K2
Taxable Gallons Sold to Federally Certificated Air Carriers (Subject to the 4 cent Fuel Tax)
Customer s name
1. 2. 3.

Clear Form
Account name Account number Month

Bill-of-lading number

Invoice date

Seller s invoice number

Gross gallons

Net gallons

Tax collected

Airport name

4. 5. 6.

7. 8. 9.

10. 11. 12.

13. 14. 15.

16. 17. 18.

19.

Report both gross and net gallons, and the actual tax collected. Sort and total by airport name. Attach to the Aviation Fuel Tax Return, form TC-109A.

Grand Total

TC-110K2 Rev. 6/09

Licensed Utah Airports
Licensed Utah Airports are public use airports that can be publically or privately owned. Please write the airport name from the Licensed Utah Airpor ts list below on the front of this schedule under Airpor t name.
Beaver Municipal Blanding Municipal San Juan County/Bluff Brigham City Municipal Bryce Canyon Bullfrog Basin Cal Black Memorial Canyonlands Field/Moab Airport Carbon County/Price Airport Cedar City Regional Daggett County/Manila Airport Delta Municipal Duchesne Municipal Dutch John Eagle Mountain/Jake Garn Escalante Municipal Fillmore Municipal Green River Municipal Hanksville Heber Valley/Russ Mcdonald Field Huntington Hurricane Junction Kanab Municipal Logan-Cache Manti-Ephraim Milford Municipal Monticello Morgan County Mount Pleasant Canyonlands Needles Outpost Nephi Municipal Ogden-Hinckley Panguitch Municipal Parowan Provo Municipal Richfield Roosevelt St George Municipal Salina-Gunnison Salt Lake City Airport Number 2 Salt Lake City International Skypark (Woods Cross) Spanish Fork/Springville Tooele Valley-Bolinder Field Vernal/Uintah County Wayne Wonderland (Loa) Tooele County/Wendover Airport Other: For other airports not listed, describe by most commonly used name or closest city or town.

Aviation fuel that is sold to an entity that holds a certificate issued by the Federal Aviation Administration authorizing that entity to conduct an all-cargo operation or scheduled operation as defined in 14 CFR Sec. 119.3 is subject to aviation fuel tax at 4 cents per gallon and is reported on TC-110K2. Aviation fuel sold for all other aircraft is reported on TC-110K1 and is taxed at a rate of 6 cents per gallon effective July 1, 1999, 8 cents per gallon effective July 1, 2000, and 9 cents per gallon effective July 1, 2001.
This schedule TC-110K1 is used to identify those aviation fuel gallons that are required to be taxed at the 9 cent rate and is used to allocate a portion of the tax to the applicable airport. Report both the gross gallons and the net gallons, sort and sub-total by airport destination. A grand total for all locations at the 9 cent rate should be calculated in your reporting basis and shown on this form and carried to line 17 of the Aviation Fuel Tax Return TC-109A. 59-1-401 (6) The penalty for failure to file & a complete suppor ting schedule is $50 for each & schedule up to a maximum of $1,000. 59-13-102 (1) Aviation Fuel means fuel that is sold at airports and used exclusively for the operation of aircraft. Any other use is subject to the provisions of 59-13 Part 2 Motor Fuel or 59-13 Part 3 Special Fuel and may be subject to the 24.5 cent excise tax. See the Aviation Fuel Tax Return TC109A line 11 for conversions to other fuel uses. R865-13G-11 Gross gallon means the United States volumetric gallon with a liquid capacity of 231 cubic inches. Net gallon means the gross metered gallon with temperature correction in volume to 60 degrees Fahrenheit. All transactions such as purchases, sales or deductions, reported on the Aviation Fuel Tax Return TC-109A and TC-109FC must be reported on a consistent and exclusive basis. The taxpayer shall not alternate the two methods on any return or during any 12-month period. Changes in basis may occur only on January 1 and must remain in effect 12 consecutive months. If the election is made to purchase and report under the net gallon basis, all invoices, bills of lading, and Aviation Fuel Tax Return schedules must include both the gross and net gallon amounts. The net gallon figure must then be carried to the Aviation Fuel Tax Return TC-109A for calculation of the tax on a consistent net basis.