Short Title
Addresses taxation of aircraft motor fuel
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Long Title
To amend sections 5735.05, 5735.14, 5735.23, 5735.25, 5735.26, 5735.29, 5735.291, and 5735.30 and to enact section 5735.054 of the Revised Code to subject the receipt of motor fuel used to operate aircraft to the motor fuel excise taxes rather than the sales and use taxes and to require a percentage of motor fuel excise tax revenue to be used for airport improvements.