Free TC-110K3, Aviation Fuel Schedule K3 - Utah

Aviation Fuel Schedule K3
Taxable Gallons Sold To Federally Certificated Air Carriers (Subject To The 2.5 Cent Fuel Tax)
Customer's name
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Clear Form
Account name Seller's invoice number Gross gallons Net gallons Account number Tax collected Month Airport name
Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport Salt Lake International Airport

Bill-of-lading number

Invoice date

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

Grand Total

TC-110K3 Rev. 6/09

Aviation Fuel Schedule K3
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 is subject to aviation fuel tax of 2.5 cents per gallon (gallons sold at a Salt Lake International Airport) and is reported on TC-110K3. This schedule TC-110K3 is used to identify those aviation fuel gallons that are taxed at the 2.5 cent tax rate and is used to allocate a portion of the tax to the Salt Lake International Airport. The 2.5 cent per gallon tax rate only applies to gallons sold at a Salt Lake International Airport. Report both the "gross" gallons and the "net" gallons. A grand total at the 2.5 cent rate should be calculated in your reporting basis and shown on this form. 59-1-401 (6) The penalty for failure to file ... a complete supporting 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. Entities conducting an all-cargo operation or scheduled operation subject to aviation fuel tax at 2.5 cents per gallon, must complete an "Aviation Fuel Tax Reduction Certificate," TC-721AV, which should be kept on file by you and available for audit review.