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Aviation Fuel Tax Information



What’s New

Under Conn. Gen. Stat. §12-477aa, the aviation fuel tax applies to each company that distributes aviation fuel in the state must pay a tax on the first sale of such fuel in the state, and each company that imports or causes to be imported aviation fuel into the state, for use or consumption in the state must pay a tax on such fuel, provided such fuel is taxed only one time. The tax, which is imposed at the rate of 15 cents per gallon, is effective July 1, 2025, with the first return and payment due October 31, 2025.

The Department of Revenue Services (DRS) will provide updated information as it becomes available.


Who Must Complete a Registration Application and File an Aviation Fuel Tax Return

For each quarterly period beginning on or after July 1, 2025, each company that distributes aviation fuel in the state must pay a tax on the first sale of such fuel in the state, and each company that imports or causes to be imported aviation fuel into the state, for use or consumption in the state, must pay a tax on such fuel, provided such fuel would be taxed only one time under this section.

For quarterly periods beginning on or after July 1, 2025, and prior to July 1, 2029, the rate of tax for each such period shall be 15 cents per gallon.

To register for the Aviation Fuel Tax, a company must complete and submit an application electronically on DRS’ online portal myconneCT.

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.


Definitions

Aviation Fuel means, but is not limited to, products commonly known as jet fuel and aviation gasoline used to power an aircraft.

Company means a corporation, a partnership, a limited partnership, limited liability company, a limited liability partnership, an association or an individual, or a fiduciary thereof.

Quarterly period means a period of three calendar months beginning on the first day of January, April, July or October and ending on the last day of March, June, September or December, respectively.


How to File

File Electronically

Form DRS-AVTAviation Fuel Tax Return, must be filed and paid electronically.


When to File

Form DRS-AVT is due each calendar quarter by the last day of the month following the filing period shown on the return.

If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. A return must be filed if no tax is due.

If Form DRS-AVT is filed late or all the tax due is not paid with the return, see Interest and Penalties to determine if interest and penalty must be reported with this return.


Electronic Payment Options

Visit myconneCT to make an electronic payment. After logging into myconneCT, find your tax account on the Summary screen, select the Make a Payment link and choose your payment method.

  • Pay by Direct Payment: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date.
  • Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. A convenience fee will be charged by the credit card service provider.  You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date you make the charge.

At the end of the transaction, you will be given a confirmation number for your records. As a reminder, even if you pay electronically, you must still file your return by the due date. Tax not paid on or before the due date will be subject to penalty and interest.


Interest and Penalties

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

Interest

If the business does not pay the tax when due, it will owe interest at the rate of 1% per month or fraction of a month until the tax is paid in full.

Interest on underpayment or late payment of tax cannot be waived.

Penalties

The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater.