What definitions apply for purposes of the general aviation fuel tax law?
• General aviation fuel – All combustible gases and liquids placed in the supply tank of an aircraft suitable for generating power to propel the aircraft. Examples of aviation fuel are products commonly or commercially known as aviation gasoline (avgas), jet turbine fuel (kerosene), and unleaded gasoline (mogas) [sec. 78.55(3), Wis. Stats.]. • Person – The term “person” includes a natural person, sole proprietorship, partnership, limited liability company, corporation, association, the State of Wisconsin or any political subdivision, but not the United States or any of its agencies. • Licensee – A person who holds a general aviation fuel tax license issued by the Wisconsin Department of Revenue.
