RSA 422:34 Airways Toll.

I. There is hereby imposed an airways toll of $.04 per gallon upon the sale of each gallon of motor fuel or fuel, as defined by RSA 259:58, sold to and used in the propulsion of aircraft. The airways toll shall be subject to the exemptions provided for government sales by RSA 260:32.
II. There is hereby imposed an airways toll of $.02 per gallon on the sale of each gallon of aviation jet fuel sold and used in the propulsion of aircraft. All aircraft, however, that are certified to operate under part 121 of the rules and regulations of the Federal Aviation Administration shall pay an airways toll of $.005 per gallon on aviation jet fuel sold and used in the propulsion of aircraft.
III. The amount of motor fuel or fuel sold to and used in the propulsion of aircraft shall b